What constitutes remuneration
The employer must calculate the levy payable on the total gross remuneration paid to each construction worker during each return period.
For the purposes of the scheme:
- paid annual leave or sick leave;
- public holidays or rostered days off;
- industry allowance;
- tool allowance;
- any compensation by way of income maintenance paid in respect of a compensable disability under the Workers Rehabilitation and Compensation Act, 1986.
Remuneration does not include:
- annual leave loading;
- site allowances;
- any payment made on the retirement, retrenchment or redundancy of a worker, other than for back-pay;
- fares or travelling allowance;
- special rates paid irregularly to compensate for occasional disabilities under which work is performed, unless the rate is paid during periods of leave with pay.