Allowance Description
First aid
Where an employee holds a certificate as a first aid attendant,an additional 2% of the standard rate for each week in which three days or more have been worked will be paid to such employee. This amount will be payable in addition to any amounts paid for annual leave,personal leave and public holidays provided that this allowance will not be subject to any premium or penalty additions.
What to pay
$20.65 per week
Notes
This allowance is based on the employee holding a relevant qualification
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