Allowance Description
Handling molasses
Employees handling molasses in drums where the molasses has spilt so that the employees’clothes become appreciably contaminated must be paid 2.78% of the standard rate per hour extra whilst so engaged.
What to pay
$0.78 per hour while handling spilt molasses
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