First Aid Allowance


Water Industry Award 2010 [MA000113]

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Applies from: 01/07/2024

Allowance Description

(a) Where an employee who holds an appropriate first aid qualification is appointed by the employer to perform first aid duty they will be paid an additional weekly allowance of 65% of the standard rate. (b) This clause will not apply where the requirement to hold a first aid certificate is a requirement of the position.

What to pay

$0.47 per hour up to a maximum of $17.66 per week

Notes

This allowance is based on the employee holding a relevant qualification

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?

Gross PAYEVNTEMP47

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