Exhumation Allowance - Body Has Been Buried In Excess Of Seven Years


Award Definition

Cemetery Industry Award 2010 [MA000070]

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Last updated: 16 August 2021

Allowance Description

An employee required to do any work in an exhumation will be paid an allowance for each body exhumed in addition to their ordinary wage as follows:

  • Where a body has been buried for 14 days or less—$80.06 per body, 
  • Where a body has been buried for more than 14 days but less than 7 years and had been arterially embalmed and sealed in a metal, polythene or other approved plastic container—$96.25 per body, 
  • Where a body has been buried for more than 14 days but less than 7 years and has not been arterially embalmed and inserted in a metal, polythene or other approved plastic container—$160.11 per body, and 
  • Where a body has been buried longer than 7 years—$80.06 per body.


What to pay

$80.06 per body

Notes

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?

Gross PAYEVNTEMP47

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