First Aid Allowance

Award Definition

State Government Agencies Award 2010 [MA000121]

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Allowance Description
First aid allowance (a) The employer may nominate an employee as a first aid officer for a given workplace. (b) Where an employee so nominated holds a first aid certificate issued by the St John Ambulance Association or a qualification deemed equivalent the employer may authorize the payment to such an employee of an allowance of 1.41% of the standard rate per annum.

What to pay

$0.32 per hour up to a maximum of $634.51 per annum


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?


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