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KerryGee's avatar
KerryGee
Contributing User
3 years ago

STP2 - ALLOWANCE CATEGORY

Hoping someone can give me advice. I have phoned the ATO, Fair Work and our advisory consultants, no specific answer......

For example, under the Children Services award - there is a first aid allowance - do I put it as gross payments or Task Allowance? They are not assigned the role of first aid officer etc

Gardening Award - vehicle/plant allow (which requires a licence for a truck) - same question as above gross payments or Task Allowance??

  • Hi KerryGee 

     

    From ATO Documentation About Task Allowance:

    (Disaggregation of Gross Position Paper Final)

     

    2.6.5.7 KN (Task Allowances)
    Services allowances that are paid to compensate the employee for specific tasks or activities performed that involve additional responsibilities, inconvenience or efforts above the base rate of pay. These allowances were formerly included in Gross but are now required to be reported separately.

    Expense allowances cannot be reported as this allowance type.


    Examples of allowances whose purpose is to compensate for work or services performed are:
    1. Supplemental – allowances that have been historically paid to supplement the basic wage, such as all-purpose and industry allowances.
    a) Example of supplemental allowances – clause 24.1 of the MA000029 Joinery and Building Trades Award 2010

    2. Disability – allowances to compensate for adverse conditions above the base rate that are typically claimed when the adverse activity is undertaken, such as for having to suffer excessive fumes, noise, temperature, confined spaces or perform undesirable tasks.
    a) Example of disability allowances – clause 20.2(b) of the MA000048 Airline Operations – Ground Staff Award 2020

    3. Tasks and activities – allowances for performing additional or specific duties that may require additional responsibilities, such as for supervising or managing other staff or being on standby to perform first aid. Also includes location or district allowances paid to compensate for working in remote locations.
    a) Example of tasks and activities – clause 17.7 of the MA000022 Cleaning Services Award 2020

    4. Skill level – allowances for recognition of a certain level of competency that demonstrates additional skills and possibly associated qualifications, such as for driving or operating specific machinery or equipment, however, these allowances are paid for recognition of the skill level required and is not intended to cover any expense of obtaining the qualification.
    a) Example of tasks and activities – clause 26.1(b) of the MA000073 Food, Beverage and Tobacco Manufacturing Award 2010
    There may be an extensive range of allowances that compensate employees for their work or services, however, these are detailed in the industrial instruments, along with details of their purpose and the conditions for which they are intended to compensate.

     

    Regards

    Gavin