An employee working in a confined space (e.g. a compartment space) or where the dimensions necessitate the employee to work in a stooped or cramped position or work without proper ventilation will be paid 0.08% of the standard rate per hour or part thereof.
What to pay
$0.75 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?