Allowance Description
A cold temperature allowance will be paid to an employee who is required to work in a temperature artificially reduced below zero degrees Celsius for every hour or part of an hour for which, the employee is required to work:
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Temperature range
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$ per hour or part thereof
|
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Below zero but not below -16°C
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0.64
|
|
Below -16°C but not below -18°C
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1.11
|
|
Below -18°C but not below -21°C
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1.58
|
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Below -21°C
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2.15
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What to pay
$0.64 per hour or part of an hour for time so engaged
Notes
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?
Gross PAYEVNTEMP47
