Allowance Description
Chimney stacks
Employees engaged on cleaning and tarring or painting chimney stacks must be supplied with overalls and must be paid an additional amount of 20.74% of the standard rate for the first four hours or any portion thereof,and 4.25% of the standard rate for each hour thereafter on any day whilst so engaged.
What to pay
$5.43 for the first 4 hours or any portion thereof plus $1.11 per hour for each extra hour cleaning and tarring or painting chimney stacks
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