Allowance Description
Asbestos
Employees required to use materials containing asbestos or to work in close proximity to employees using such materials where such materials are used in connection with maintenance or replacement work,must be provided with and must use all necessary safeguards including the mandatory wearing of protective equipment (i.e. combination overalls and breathing equipment or similar apparatus) such employees must be paid 3.30% of the standard rate extra per hour whilst so engaged.
What to pay
$0.95 per hour while using materials containing asbestos or while working in close proximity to the use of materials containing asbestos
Notes
This allowance is based on a working condition or a disability as part of working a shift.
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