An allowance of 5% of the employee’s minimum award rate is payable to an employee who is employed as a sub-editor performing sub-editing procedures as set out in clause 15.5(a).
What to pay
5% of the employee’s minimum hourly rate per hour for an employee who works a full shift as a sub-editor
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?