Tool Allowance - Tradespersons And Apprentices


Water Industry Award 2010 [MA000113]

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Applies from: 01/07/2024

Allowance Description

Tool allowance—tradespersons and apprentices (a) Where the employer requires a tradesperson or an apprentice tradesperson to supply and maintain tools ordinarily required by the employee in the performance of their duties as a tradesperson,the employee will be paid an additional weekly amount of $19.00. (b) This provision will not apply where the employer provides the tradesperson or apprentice with the required tools or while employees are absent from work.

What to pay

$0.58 per hour up to a maximum of $21.75 per week

Notes

This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time

Should you withhold tax?

Do not withhold tax from this allowance

Should super be paid on this allowance?

This allowance should not form 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?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Tools

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