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:
|
Level
|
Number of places
|
$ per annum
|
|
1
|
Up to 39 places
|
7,341.83
|
|
2
|
40–59 places
|
9,097.49
|
|
3
|
60 or more places
|
11,044.67
|
What to pay
$5.57 per hour
Notes
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?
Gross PAYEVNTEMP47
