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Pharmaceutical Industry Award 2010 [MA000069]
Applies from: 01/07/2023
An allowance of $19.80 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.
$0.52 per hour up to a maximum of $19.80 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