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Gas Industry Award 2010 [MA000061]
Applies from: 01/07/2023
A first aid allowance of $19.90 per week must be paid where an employee:
holds a current first aid certificate; and
is appointed by the employer as a first-aid attendant.
$0.52 per hour up to a maximum of $19.90 per week
This allowance is based on the employee holding a relevant qualification
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages
Gross PAYEVNTEMP47