An employee who as part of their duties is required by the employer to act as an Assistant Stage Manager will be paid 5.4% of the standard rate per week in addition to the applicable weekly.
Casual supernumeraries will be paid as set out below per hour with a minimum call for performance of three hours and for rehearsals of two hours:
Total minimum hourly rate
What to pay
$1.23 per hour up to a maximum of $46.58 per week
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?