If significant disabilities occur for a period of two weeks or more because of construction,reconstruction,alteration,major repair or other like work at or in the immediate vicinity of the premises in which the employees are required to work,employees will be paid the following allowances from the date of the application:
(i) if the construction work involves excessive fumes,noise and dust through construction vehicles,drilling,electric saws and jack hammering,form work and concrete pours—0.12% of the standard rate per hour;and
(ii) if the construction work involves noise and dust to a limited degree due to alterations and/or the removal or installation of plant and machinery and a marked reduction in work space—0.066% of the standard rate per hour.
What to pay
$1.61 per hour
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?