Loading for duties outside normal work
An amount of 0.55% of the standard rate per day will be paid in excess of other wages and allowances to employees,for each day they are required to perform the duties of diving to clean glass bottom boats or to clear obstructions from boats propellers.
What to pay
$5.10 per day
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?