Local Government Industry Award 2010 [MA000112]
Applies from: 01/07/2024
An employee who is on-call in accordance with clause 21.6 will be paid an on-call allowance as follows:
Monday to Friday, inclusive—$27.17 per day;
Saturday—$40.76 per day; or
Sunday or a public holiday—$54.34 per day.
$54.34 per day
This is a type of on-call allowance. You will need to determine if this is part of the employee's ordinary hours or not to determine how to treat it.
Withhold tax from this allowance
If this is part of ordinary hours, it should be included in ordinary times earnings. If it is outside of ordinary hours, it should not be part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages
Gross PAYEVNTEMP47