First Aid Allowance

Award Definition

Storage Services and Wholesale Award 2010 [MA000084]

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Applies from: 01/07/2023

Allowance Description

An employee who is qualified to St John Ambulance standard or equivalent will be paid an allowance $15.01 per week, if requested to act as the first aid attendant. If the employer requests that an employee obtain first aid attendant qualifications (St John Ambulance standard or equivalent), the employee must be reimbursed:

● the cost of approved books/manuals; and

●other approved out-of-pocket expenses associated with attending the first aid course;

on attaining such qualifications.

What to pay

$0.40 per hour up to a maximum of $15.01 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?


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