Allowance Description
Leading hand allowance
An employee at Level 3,4 or 5 who is required by the employer to supervise other employees will be paid an allowance in addition to their classification rate of pay as follows:
Supervisor’s classification level
Number of employees supervised
% of the standard rate per week
3 or 4
1 to 5
110
What to pay
$0.79 per hour up to a maximum of $29.89 per week
Notes
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?
Gross PAYEVNTEMP47