A Technician, Audio, Lighting, Master Control, On-Air Presentation or Videotape employee with the BOCP qualification or with one of the following equivalent qualifications:
- a qualification prescribed by the former Department of Communications as a prerequisite for a candidate for examination for the Television Operator’s Certificate of Proficiency;
- qualification as an electrical tradesperson;
- an Electronics and Communications Certificate, without the Television Strand;
- any other qualification recognised by the employer as equivalent to the BOCP; or
- any other trade certificate or diploma
must be paid a weekly allowance of $0.43 per hour for all purposes where the qualification is required for the performance of their duties.
What to pay
$0.43 per hour
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?