Allowance Description
An employee must be paid an allowance of $0.95 per hour when working in a dust laden atmosphere caused by using materials for insulating,deafening or pugging work. For example,when pumice,charcoal,or any other substitute,including cork and sawdust is used or when working on insulating work in an average temperature of 7 degrees Celsius or under.
What to pay
$0.95 per hour while working in a dusty or cold environment
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