Dirty Work Allowance - Cooper Stream

Award Definition

Wine Industry Award 2010 [MA000090]

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Last updated: 16 August 2021

Allowance Description
An employee performing work as a cooper which is of an unusually dirty or offensive nature must be paid 0.8% of the standard rate per hour extra.

What to pay

$0.20 per hour


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?


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