Tool Allowance


Award Definition

Funeral Industry Award 2010 [MA000105]

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Applies from: 01/07/2023

Allowance Description

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.



What to pay

$0.16 per hour, up to a maximum of $5.92 per week

Notes

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

Should you withhold tax?

Do not withhold tax from this allowance

Should super be paid on this allowance?

This allowance should not form 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?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Tools

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