Allowance Description
        
      Where an employee and their supervisor agree that work is of an unusually dirty or offensive nature, the employee must be paid $1.07 per hour extra. Employees engaged on such work will be entitled to shower and change during normal working time.
      
         
      
        
          What to pay  
        
        
          $1.07 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