An announcer and broadcaster/journalist required to work between 10.00 pm and 9.00 am (other than on a midnight to dawn shift) must be paid an allowance of 15% of the relevant minimum wage calculated hourly,with a minimum payment of one hour.
What to pay
15% of the minimum hourly rate 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?