An employee performing work which the employer agrees is of an unusually dirty or offensive nature will,whilst so engaged,be paid an allowance per day of 0.33% of the standard rate. Provided that only one payment will be made in respect of the work during any one day or shift.
What to pay
$2.90 per day
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?