First Aid Allowance


Award Definition

Labour Market Assistance Industry Award 2010 [MA000099]

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Last updated: 16 August 2021

Allowance Description

An employee who is required by their employer to perform first aid duty at their workplace who holds a current first aid certificate issued by St John Ambulance or the Australian Red Cross Society or equivalent qualification will be paid a weekly allowance of $14.86.



What to pay

$0.39 per hour up to a maximum of $14.86 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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