First Aid Allowance

Award Definition

Pharmaceutical Industry Award 2010 [MA000069]

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Last updated: 16 August 2021

Allowance Description

An allowance of $17.90 per week must be paid to an employee appointed by the employer as a first aid officer. An employer must appoint, where available, an employee who holds a current St John Ambulance or Red Cross Society first aid certificate to be in charge of first aid in a workplace where no industrial nurse is available. An employee, on being requested by the employer to obtain first aid attendant qualifications of St John Ambulance standard or equivalent, must, on attaining such qualifications, be reimbursed by the employer for the cost of approved books/manuals and other approved out-of-pocket expenses associated with attending the first aid course and any subsequent approved refresher courses.

What to pay

$0.47 per hour up to a maximum of $17.90 per week


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?


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