First aid allowance—full-time employees
A weekly first aid allowance of 1.67% of the standard rate per week will be paid to a full-time employee where:
- an employee is required by the employer to hold a current first aid certificate; and
- an employee, other than a home care employee, is required by their employer to perform first aid at their workplace; or
- a home care employee is required by the employer to be, in a given week, responsible for the provision of first aid to employees employed by the employer.
What to pay
$17.22 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?