An employee who at the request of the employer is required to perform emergency maintenance work on board a tug outside the span of ordinary hours,will be paid an allowance as set out in the table below.
% of standard rate
General Purpose Rating
What to pay
$56.91 per hour
This allowance is based on performing a special duty or a certain area of responsibility
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?