(a) A Diver will be paid a diving allowance of 0.43% of the standard rate per metre or 0.13% of the standard rate per foot of water or equivalent pressure. Such allowance will be payable once in respect of the greatest depth or equivalent pressure incurred each day.
(b) Provided that the diving allowance specified herein will only apply to dives made in excess of 50 feet or 15 metres of water or equivalent pressure or when decompression is necessary whichever will occur first and will be calculated from the surface to the maximum depth or equivalent pressure attained during the dive.
(c) The diving allowance referred to above will not be paid to persons performing practice or training dives. Underwater services will not be performed for the employer during practice or training dives.
(d) 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
$4.46 per metre or $1.35 per foot, or equivalent pressure per day
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?