Allowance Description
Confined spaces
Employees required to carry out maintenance or cleaning inside the following when they are enclosed will be paid 3.49% of the standard rate per hour extra whilst so engaged—cold mill boilers,combustion chambers,water drums of boilers,fire boxes,flues,vapour pipes,the base of chimney stacks,flywheel or gearing pits,condensers,effets,evaporators,vacuum pans,clarifiers,mud tanks,filter drums,effet supply tanks,lime tanks,or lime mixer barrels,drier drums,distributors,crystalliser and fugals or fugal baskets.
What to pay
$0.95 per hour while working in confined spaces
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