First Aid Allowance


Asphalt Industry Award 2010 [MA000054]

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Applies from: 01/07/2024

Allowance Description

A first aid allowance of $3.91 per day is payable to an employee if:

  • the employee is appointed by the employer to perform first aid duties, and 
  • the employee holds a current first aid certificate. 


What to pay

$3.91 per day

Notes

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?

Gross PAYEVNTEMP47

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