Tools Allowance (S&W)
Tools Allowance (S&W) applies when the Payee is entitled to an allowance for tools of the trade, where the Payer deemed that the amount payable has not been fully expended (the amount of money provided to cover the expense has not been completely spent).
For example, under the;
- Plumbing and Fire Sprinklers Award 2020 [MA000036]. Where a Payer requires a Payee to provide tools, other than basic consumables, they will be paid $22.50 weekly.
-
Gardening and Landscaping Services Award 2020 [/MA000101]. Where a Payer requires a Payee to provide tools, they will be paid $14.20 weekly.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Pay Type, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).