Allowance Description
An employee who is not supplied with protective clothing as provided for in clauses 23.1(f) and 23.6 and who is required to work in any place where the employee’s boots or clothing become saturated,whether by water,oil or otherwise will be paid 2.56% of the hourly standard rate per hour extra. Provided further that any employee who becomes entitled to this extra rate will be paid such extra rate for such part of the day or shift when required to work in wet clothing or boots.
What to pay
$0.70 per hour whilst working in a wet place and when required to continue working in wet clothing or boots
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