Where an employee is required to attend a company sponsored training course conducted during a period when the employee is rostered off,the employee will be paid an allowance of 50% of the applicable daily rig allowance in clause 14.2.
What to pay
$61.14 per course
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?