An operational employee or Communications Call Taker in an ambulance service,other than an employee being trained in the communications centre,is entitled to an allowance for all disabilities incurred whilst performing communications centre duties,of:
(i) 0.71% of the standard rate per eight hour shift;and
(ii) 0.09% of the standard rate per hour for each rostered hour in excess of eight hours.
What to pay
$7.39 per 8 hour shift and a further $0.94 per hour for any period in excess of 8 hours
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Do not withhold from this allowancd
Should super be paid on this allowance?
This allowance should not form 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?
Show the allowance separately in the allowance box
How should it be reported for Single Touch Payroll?