Adverse working conditions definitions
Level 1 working conditions
The Level 1 working conditions allowance compensates for all adverse conditions associated with working outdoors and/or for moderately obnoxious,offensive or dirty working conditions including:
●working in confined or cramped spaces;
●working in wet places (other than places wet by sewerage) including standing in water;
●working in hot places where temperatures are artificially raised above 45 degrees Celsius;
●working in dusty,muddy or dirty conditions;
●cleaning of toilets;
●operating mechanical and pneumatic equipment;or
●handling or use of herbicides,insecticides and/or other poisonous or toxic substances.
What to pay
$0.83 per hour
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?