This clause applies only to an early childhood/preschool teacher who is appointed as a Director.
A full-time employee who is appointed as a Director will be paid,in addition to the amounts payable pursuant to clause 14—Minimum salary,an annual allowance based on a percentage of the standard rate,and calculated on the basis of the number of places in the centre for which they are responsible where:
Level 1 refers to a centre with no more than 39 places;
Level % of standard rate per year
What to pay
$3.04 per hour
This allowance is based on performing a special duty or a certain area of responsibility
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?