First Aid Allowance


Award Definition

Broadcasting, Recorded Entertainment and Cinemas Award 2010 [MA000091]

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Applies from: 01/07/2023

Allowance Description
Where an employer appoints an appropriately qualified employee as a first-aid attendant the employee will be paid an allowance of $19.90 per week.

What to pay

$19.90 per week

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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