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🎯 If you are unsure if this Pay Type applies to your circumstances, please refer to the Payee's Employment Contract or obtain advice from either the Australian Taxation Office or Fair Work Ombudsman.
Qualifications, Certificates, Licence Fees and Insurance Allowance (S&W) is applicable when the Payee is entitled to an allowance for any of the below, which 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).
- Qualifications/Certificates
- For example, under the Ambulance and Patient Transport Industry Award 2020 [MA000098], a Payee who is required by the employer to hold a current driving licence will be reimbursed annually an amount equal to the sum of the cost of the licence divided by the term in years.
- Licence Fees
- For example, under the Air Pilots Award 2020 [MA000046], In addition to all other remuneration prescribed by this award the Payer will pay to each pilot on permanent hire an annual allowance of up to $2140.00 to assist the pilot to hold adequate insurance against loss of licence.
- Insurance
- For example, under the General Retail Industry Award 2020 [MA000004], The Payer must pay a Payee who holds a liquor licence under a relevant State or Territory law an allowance of $27.88 per week.
Qualifications, Certificates, Licence Fees and Insurance Allowance (S&W) uses the $ (or % of Rate Per Hour) set within the Pay Type and Leave Entitlements are not applicable. Payments with this pay type are considered to be Salary & Wages and Taxable however they are not Ordinary Time Earnings (OTE).
