Allowance Description
Where an employee and their supervisor agree that work is of an unusually dirty or offensive nature, the employee must be paid $1.03 per hour extra. Employees engaged on such work will be entitled to shower and change during normal working time.
What to pay
$1.03 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