(i) In addition to the minimum wage set out in clause 13.1,a Diver will be paid a diving allowance of 0.47% of the standard rate per metre or 0.14% of the standard rate per foot or equivalent pressure. The minimum payment will be calculated as 50 times the diving allowance per foot,except where a Diver is engaged in a dive using saturation techniques in which case the minimum allowance will be calculated as 250 times the diving allowance per foot.
(ii) Such allowance will be payable once in respect of the greatest depth or equivalent pressure incurred in each period worked. For the purposes of this clause,a period worked will begin from the time the Diver enters the water or is subject to greater than atmospheric pressure and will end 12 hours later. Further periods worked will begin again each 12 hours if at the end of a period worked,or a further period worked,a Diver is still subject to greater than atmospheric pressure.
What to pay
$4.03 per metre or $1.20 per foot or equivalent pressure, with a minimum payment of $60.00 per 12 hour period for a dive not using saturation techniques and a minimum payment of $300 per 12 hour period for a dive using saturation techniques
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?