An electrician’s licence allowance of $40.63 per week is payable to an electrical mechanic who holds, and in the course of their duties may be required to use an unrestricted licence.
What to pay
$1.16 per hour
This allowance is based on the employee holding a relevant qualification
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?