Diving Supervisors will receive 20% of the average diving allowance paid to Divers under their control. Average diving allowance will be calculated daily by dividing the total diving allowance earned by divers whilst under the control of a Diving Supervisor by the number of divers who earned a diving allowance on that day.
What to pay
20% of the average diving allowance paid to Divers under the employee's supervision
This allowance is based on performing a special duty or a certain area of responsibility
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?