Allowance Description
Work in water and cleaning drains
Employees employed in cleaning drains where the water is over 76.2 cm in depth must be paid 4.47% of the standard rate per hour in addition to the minimum rate during the time they are actually engaged on such work.
What to pay
$1.17 per hour for each hour spent cleaning drains
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