Where an employee is responsible for maintaining an animal attached to a Dog Handlers’Unit and such responsibility includes feeding,exercising,home kennelling,transporting,and ensuring the safety and security of the animal;the employer will either directly provide and/or pay the costs associated with maintaining the animal in accordance with this clause,or the employee will be paid a fortnightly dog handler’s allowance calculated at 5% of the fortnightly rate of pay prescribed in clause 14.1 for the employee’s classification.
What to pay
5% of the weekly rate of pay for the employee's classification
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?