(a) An employee who works for more than one hour in a place where the temperature is below 0�C will be paid an extra hourly allowance of 0.06% of the standard rate per hour whilst so employed.
(b) Where such work continues for more than two hours,the employee will also be entitled to a rest period of 20 minutes,after every two hours of work,without deduction of pay.
What to pay
$0.54 per hour
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?