Safety Footwear Allowance - Casual


Award Definition

Professional Diving Industry (Industrial) Award 2010 [MA000108]

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Applies from:

Allowance Description
Casual employees may,instead of the provision of footwear by the employer,be paid an amount of $2.53 per day of employment for the purchase of approved safety footwear. This allowance will not be payable where safety footwear is not required to be worn.

What to pay

$2.53 per day

Notes

This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return

Should you withhold tax?

Do not withhold from this allowancd

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?

Other PAYEVNTEMP8

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