Allowance Description
Carting and/or handling cement
(a) Employees engaged in carting and/or handling cement must be paid 15.55% of the standard rate per day extra in addition to their ordinary wages whilst so engaged.
(b) This will not apply when quantities of less than 508 kg are carted or handled.
What to pay
$4.22 per day for each day cement is carted or handled
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