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Event based allowances are allowances that have a defined list of criteria that must be met before an employee becomes eligible for payment (ie. you cannot pay an event based allowance in advance for work that will occur in the future).
The payment rate of an event based allowance is stated in the appropriate Collective Agreement and is generally set as a specific rate for each occurrence that has generated the allowance.
John works as a caretaker at your school. Every Monday and Wednesday John maintains the school pool.
Section 3.5 in the School Caretakers & Cleaners' Collective Agreement states that "the swimming pool allowance requires that a caretaker undertakes the maintenance of a school pool before they become eligible for payment. The allowance is paid for each day that the caretaker fulfils the criteria for payment".
In this example your school would need to send a completed ESP 11nt to your pay centre detailing which dates John maintained the school pool.
The list of allowances may change as Collective Agreements are re-negotiated
| Description of allowance in the collective agreements | Description of allowance on your SUE report |
|---|---|
| Bus Controller's Allowance | Miscellaneous Bus Controller |
| Broken Time Allowance | Broken Time |
| Boiler Allowance | Maintenance Allowance Boiler |
| Dirty Work Allowance / Unusually Dirty Work Allowance | Maintenance Allowance Dirty Work |
| Fire Lighting Allowance | Maintenance Allowance Fire Lighting |
| Swimming Pool Allowance (excluding BLENNZ Swimming Pool Allowance) | Maintenance Allowance Pool |
| Height Allowance | Maintenance Allowance Height |
| Callback | Miscellaneous On Call |
| Sleepover Allowance | Miscellaneous Sleeping |
| Special Duties Allowance | Miscellaneous Special Duties |
| Travel Allowance | Travel Allowance - Area Schools |
| Travel Allowance | Travel Allowance - Primary Schools |
| Travel Allowance | Travel Allowance - Secondary Schools |
| Travel Allowance | Travel Allowance - Community Task Force |
| Meal Allowance | Non Taxable Meals |
| Reimbursement provisions | Miscellaneous Non-taxable reimbursement |
| Motor Vehicle Allowance / Transport Allowance | Miscellaneous Non-taxable transport |
| Overnight Allowance / Field Allowance / School Camp Allowance | Miscellaneous Non-taxable Camp overnight |