Allowance Description
A first aid allowance of $17.94 per week is payable to an employee who has been trained to provide first aid and who holds appropriate first aid qualifications (such as a certificate from St John Ambulance or a similar body) and is appointed by their employer to perform first aid duty. This amount will be paid for all purposes of this award.
What to pay
$0.47 per hour
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