Gas Industry Award 2010 [MA000061]
Applies from: 01/07/2023
Where an employer requires an employee to be on availability duty, the employee will be entitled to be paid an allowance of $258.70 per week (or per day on a pro-rata basis where an employee is so required for less than a week).
An employee required to be on availability duty who is unavailable when requested to attend an urgent or emergency situation shall not be paid the availability duty allowance for that day.
$258.70 per week, or per day on a pro rata basis for availability duty of less than a week
This is a type of on-call allowance. You will need to determine if this is part of the employee's ordinary hours or not to determine how to treat it.
Withhold tax from this allowance
If this is part of ordinary hours, it should be included in ordinary times earnings. If it is outside of ordinary hours, it should not be part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages
Gross PAYEVNTEMP47