Apprentice Tool Allowance


Award Definition

Vehicle Manufacturing, Repair, Services and Retail Award 2010 [MA000089]

Back to search

Please note that the Pay Cat Allowance Search Tool is currently being updated for Modern Award rate changes applying from 1 November 2020

Allowance Description
Apprentices paid the minimum rates of pay prescribed in clauses 48.1 and 51—Adult apprentice wage rates in Section 2—Vehicle manufacturing employees will be paid the following weekly tool allowance where they are required by their employer to provide their own tools: Year of apprenticeship $ Level 4 or 4th year 13.52

What to pay

$1,985.08 per year

Notes

This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time

Should you withhold tax?

Do not withhold tax from this allowance

Should super be paid on this allowance?

This allowance should not form 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?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Tools

Ready to have a 30 minute consultation?

One of our payroll experts will be in touch within one business day