Broken Shift Allowance - 2 Unpaid Breaks


Social, Community, Home Care and Disability Services Industry Award 2010 [MA000100]

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Applies from: 01/07/2025

Allowance Description

A broken shift occurs when an employee's shift is split into two or more work periods within a single day, separated by unpaid breaks. For a 2-period broken shift pay $20.82, and for a 3-period broken shift pay $27.56

 



What to pay

$27.56 per broken shift

Notes

This allowance is based on a working condition or a disability as part of working a shift.

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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