An employee working for more than one hour in a place where the temperature is reduced by artificial means must be paid the following percentage of the standard rate per hour or part thereof extra:
Temperature Amount of the standard rate
Less than –23.3�C 10.2% per hour or part thereof extra
What to pay
$2.15 per hour or part thereof
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?