Subject to any custom prevailing at the place of work concerned,where an employee is required regularly to hold themselves in readiness to work after ordinary hours,the employee is to be paid standing by time at the employee’s ordinary rate of pay for the time they are standing by.
What to pay
payment at the minimum hourly rate for time spent standing by
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?