Employees using electric or pneumatic chipping hammers,wire brushing machine and sandblasting machine will be paid $0.10 per hour in addition to any other ordinary or overtime rate for the time so occupied. Where a chipping hammer is being used in a confined space,suitable ventilation will be installed,if practicable,before work commences.
What to pay
$0.10 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?