Allowance Description
An employee must be paid an allowance of $0.78 per hour while employed on work involving handling charcoal,pumice,slagwool,insulwool or other loose material of a like nature used in the construction,repair or demolition of roofing,flooring,walls or partitions,for providing insulation against heat,cold or noise.
What to pay
$0.95 per hour while handling loose insulation material
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