First Aid Allowance


Sugar Industry Award 2010 [MA000087]

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Applies from: 01/07/2024

Allowance Description

First aid Any appropriately qualified employee rostered by the employer to perform first aid duty must be paid a weekly allowance of 59.59% of the standard hourly rate.

What to pay

$0.45 per hour up to a maximum of $16.19 per week (Based on a 38 hour week. Amount for employees in sugar mills during the nominal crushing season and nonseasonal workers during the nominal slack season can be found in the PACT)

Notes

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?

Gross PAYEVNTEMP47

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