An employee who is a Category C Licence Holder, and is required by his or her employer to exercise the privileges and authorities of his or her category C licence, will be paid an additional $48.03 per week which will apply for all purposes of the award. If the employee’s base rate of pay (excluding the allowance in clause 20.6(g)(i)) is less than $1052.33 per week, the employee will be paid an additional amount such that the employee’s base rate of pay is equal to $1052.33 per week. This additional amount will apply for all purposes of the award.
What to pay
$2.52 per hour
This allowance is based on the employee holding a relevant qualification
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?