A performer required to travel on a public holiday or any other day on which the employee would otherwise be rostered off work,will,unless paid according to the provisions of this clause for work on that day,be entitled to payment of an amount equivalent to 8.3% of the employee’s weekly wage in addition to the employee’s weekly wage for the week.
What to pay
8.3% of the minimum weekly wage per occasion
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
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?