Allowance Description
Wet places
(a) An employee working in any place where clothing or boots become saturated,whether by water,oil or otherwise,will receive an allowance of 0.06% of the standard rate whilst so engaged.
(b) Provided that this will not be payable to an employee who is provided with suitable and effective protective clothing and/or footwear by the employer.
(c) Provided further that an employee who becomes entitled to this extra rate will be paid such extra rate for the part of the day or shift as they are required to work in wet clothing or boots.
What to pay
$0.62 per hour
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