Level 3 working conditions
The Level 3 working conditions allowance compensates for the nature of extremely obnoxious,offensive or dirty work in septic and sewerage treatment services,which typically includes:
●working in digestion tanks at sewerage treatment works;
●entering and cleaning aeration ponds or wet wells at sewer pump stations;
●working in live sewers;or
●cleaning septic tanks,septic closets and/or chemical closets other than by mechanical means.
What to pay
$11.55 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?