Where a person employed under this award is required to work in a temperature artificially reduced below zero degrees Celsius the employee will be paid at the rate set out in the table below for every hour or part of an hour for which,in the aggregate,the employee is so required to work:
Temperature range % of the standard rate
(Celsius scale) per hour or part thereof
Below zero but not below -16 degrees 2.6
What to pay
$0.60 per hour or part of an hour for time so engaged
This allowance is based on a working condition or a disability as part of working a shift.
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?