Director's Allowance - Level 1

Award Definition

Educational Services (Teachers) Award 2010 [MA000077]

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Last updated: 16 August 2021

Allowance Description

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 minimum rates, the following allowance which is 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:


Number of places

$ per annum


Up to 39 places



40–59 places



60 or more places


What to pay

$3.70 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?


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