First aid allowance
An employee will be paid an additional 1.9% of the standard rate each week where the employee:
●has been trained to provide first aid;
●holds a current and appropriate first aid qualification (such as a certificate from St John Ambulance or a similar body);and
●is appointed by the employer to perform first aid duty.
This payment will be regarded as part of the standard rate for all purposes.
What to pay
$0.42 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?