An appropriately qualified employee,who acts instead of and performs the duties of a full-time first aid officer or nurse,must be paid a daily allowance calculated at the rate of 14.2% of the hourly standard rate.
What to pay
$3.28 per day
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?