Allowance Description
An employee working in any place where their clothing or boots become saturated by water, oil or another substance, must be paid $0.79 per hour extra. Any employee who becomes entitled to this allowance must be paid this allowance only for the part of the day or shift that they are required to work in wet clothing or boots.
What to pay
$0.79 for each hour worked in wet clothing or boots
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