Funeral Industry Award 2010 [MA000105]
Applies from: 01/07/2024
Where an employer requires an employee engaged in coffin manufacturing to use their own tools and/or equipment, the employee must be paid a weekly tool allowance of $5.92 except where:
the employer provides an employee with all the tools reasonably required to perform all the functions of the employee’s employment; or
the employer reimburses the employee the cost of providing the tools and/or equipment.
$0.16 per hour, up to a maximum of $5.92 per week
This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time
Do not withhold tax from this allowance
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box
Tools