An employee who has been trained to provide first aid and who is the current holder of appropriate first aid qualifications such as a certificate from the St John Ambulance or similar body must be paid a weekly allowance of $16.19 per week,if appointed by the employer as a first aid officer.
$0.43 per hour up to a maximum of $16.19 per week
This allowance is based on the employee holding a relevant qualification
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages