Aboriginal And Torres Strait Islander Language Allowance - Level 2


Award Definition

Broadcasting, Recorded Entertainment and Cinemas Award 2010 [MA000091]

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Last updated: 16 August 2021

Allowance Description

Where an indigenous employee is required to have a recognised proficiency in English as well as that employee’s traditional Aboriginal and Torres Strait Islander language for the performance of the employee’s duty, the employer will pay the employee an allowance as follows:

  • Level 1—$1502.24 per annum

    Level 1 is an elementary level. This level is appropriate for employees who are capable of using a minimal knowledge of language for general communication.
  • Level 2—$3007.49 per annum

    Level 2 represents a level of ability for the ordinary purpose of general business, conversation, reading, writing and production.


What to pay

$3,007.49 per year

Notes

This allowance is based on the employee holding a relevant qualification

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

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