(i) If an employee is appointed by an employer to perform first aid duties they must be paid an allowance of 0.4% of the standard rate per day.
(ii) To avoid any doubt:
●If an employee is appointed to perform first aid they must hold a current first aid certificate.
●Just because an employee holds a first aid certificate or occupational first aid certificate does not mean that they will be appointed by the employer in accordance with clause 15.2(b)(i).
What to pay
$3.32 per day
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?