First Aid Allowance

Award Definition

Labour Market Assistance Industry Award 2010 [MA000099]

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Allowance Description
Employees will be entitled to a meal allowance of $15.22 in the following circumstances: (a) where the employee works overtime in excess of two hours on any of the days upon which ordinary hours are worked;or (b) where the employee works five hours or more on a day which is not an ordinary working day.

What to pay

$0.38 per hour up to a maximum of $14.50 per week


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?


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