Allowance Description
An employee who works for more than one hour in places where the temperature is reduced by artificial means below 0 degrees Celsius must be paid $0.82 per hour extra. In addition,where the work continues for more than 2 hours,the employee is entitled to 20 minutes rest after every 2 hours’work without loss of pay.
What to pay
$0.82 per hour
Notes
This allowance is based on a working condition or a disability as part of working a shift.
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?
Gross PAYEVNTEMP47