A full-time employee will be paid an additional $17.49 per week if they:
●have been trained to perform first aid;
●hold a current first aid qualification; and
●are appointed by the employer to perform first aid duty.
Employees will be reimbursed for the cost of maintenance of a first aid kit upon presentation of receipts if the kit is not provided by the employer.
$0.46 per hour up to a maximum of $17.49 per week
This allowance is based on the employee holding a relevant qualification
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages