Where an employee classified below Level 3 is required by the employer to administer first aid to children within the employee’s care and the employee holds a current recognized first aid qualification such as a certificate from the St John Ambulance, the Australian Red Cross or a similar body they will be paid an allowance of $10.16 per day.
Where an employee is required by an employer to act as a first aid officer and they do not have current qualifications, the employer must pay the costs of any required training.
$10.16 per day
This allowance is based on the employee holding a relevant qualification
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages