Any employee holding a first aid qualification from St John Ambulance or a similar body and who is appointed by the employer to perform first aid duties must be paid for ordinary hours an allowance of 2% of the standard rate calculated weekly or hourly as the case may be.
What to pay
$0.45 per hour up to a maximum of $17.25 per week
This allowance is based on the employee holding a relevant qualification
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?