If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. These cookies track visitors across websites and collect information to provide customized ads. Employees have a number of well-established rights around pay in the UK, from being paid a minimum wage to not having unlawful deductions made from their wages. Registered Office: Level 30, The Leadenhall Building, 122 Leadenhall Street, London, EC3V 4AB, London Cambridge Aberdeen Manchester Birmingham, Branding, Digital & Website by Rokman Laing, This website uses cookies to improve your experience. Wage-related benefits such as overtime pay and night differential, as well as mandatory contributions to the Social Security System (SSS), PhilHealth, and Pag-ibang, are also not calculated in the computation of the COLA. Hi Grace, I do not believe that the company can refuse to pay a night shift allowance. This category only includes cookies that ensures basic functionalities and security features of the website. I would hope that employers are fair, but this is not always the case. Foreign Area Allowance (FAA), on the other hand, is tax-free. Shift rotation allowance. Anyway, here is a brief blog on the topic of the night shift allowance. Shift allowances vary from workplace to workplace, and shift to shift. For us to understand what compliance with these regulations looks like, we need to understand how night shift allowance is defined in the context of South African labour law. The amount to cover the expenses of an employee during his/her employment period. This website uses cookies to improve your experience while you navigate through the website. With a fully-integrated, LHDN-compliant and secure payroll system as part of the platform, youll be able to easily handle all of your companys monthly payroll calculations, reporting, and processing needs accurately. Explore Now, Automate and pay employees on time and stay compliant, 360 reviews, Goals and OKRs, Continuous feedback and, Do something more with a modern people platform, Manage Leaves, track time and pay on time, Create a great candidate experience before and after joining, Customizable workflow for tracking time and usage, All your favorite tools playing well with your HR platform, Your employee information secure and available always. Yes dear Accenture gives you a shift allowance. Some employers pay staff for rotating between mornings, afternoons, and evenings. : +91-80-23002100 : +91-80-69002100 : support@relyonsoft.com. Thank you for the above, very informative information! And please let me know if you have any questions in the comments below. These shifts generally last for 12 hours or more. If you are filing your taxes [], Editors note:this guide is for YA 2020. It could even be a flat fee paid on top of the employees standard pay. Only in general shift there in no allowance. , Laws made easy for business owners. We have seen a number of cases where meal allowances in particular have been treated as non-taxable for a number of years. Advertisement cookies are used to provide visitors with relevant ads and marketing campaigns. Relyon Softech Ltd. #73, 2nd Floor, Shreelekha Complex, WOC Road Mahalaxmipuram, Bangalore-560086. Benefits received by the employee from a company (or within the same group of companies). A night shift allowance is an extra payment made to employees because of the shift patterns they work. Some employers will pay an additional payment for working long shifts. So, basic salary depends on the employees designation and their area/industry of work. Consequently, it is important to ensure the correct tax treatment is applied when the payroll is processed. This is a more traditional method of paying shift allowances and you may find workers talking about double time or time and a half. Collective agreements and employee allowances are they taxable or exempt? Lodging (including utilities) provided as an official residence to you as a principal representative of the United States stationed in a foreign country is not taxable. So, it is not taxable if you submit the bill or any proof of payment. An allowance is a fixed amount of money received by a salaried employee from his employer to meet a particular type of expenditure over and above salary. Commission/Incentive/Bonus. For example, if the contract only stipulates daytime hours, the employer would need the employees agreement to change to night time working. In addition to essential 24-hour services, such as healthcare services, there are thousands of UK businesses that require 24/7 staffing to keep up with continuous production demands or meet round-the-clock customer service requirements. Understanding the answer to 'What is a shift allowance?', can help when discussing working hours outside of your regular schedule. To see this page as it is meant to appear, please enable your Javascript! Allowances work based on income tax and salary paid. Out of these cookies, the cookies that are categorised as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. They add nothing to the employees income. The law is strict when it comes to the minimum amount that employees must be paid. We recommend reviewing the tax treatment of allowances that are paid to employees and if you have any questions in relation to the above or wish to explore the details further, please do not hesitate to contact your usual Deloitte advisor. i will share it! These allowances may attract exemption in certain cases. Pay differentials you receive as financial incentives for employment abroad are taxable. Simplify, streamline and digitalize core HRoperations. A highly engaged workforce is proven to be happier, more productive and loyal. If they work overtime (night shift) on the weekend, what percentage of overtime do they qualify for? Especially useful for Shift Planners, Rota Managers, Team Admins, and HR Teams :-), Staffing & rota planning doubles in size over Christmas, thereby , You'll need care workers, registered nurses, healthcare professionals, , 12 million workers in UK face work burnout. Does the New 'Fit Notes Law' Affect Staff Leave Policy in UK? (2) An employer may only require or permit an employee to perform night work, if so agreed, and if- NCR-19). I received a question from one of my E-mail subscribers recently about his night shift allowance. But the addition of extra pay in the form of a shift allowance can soften the blow. There are no legal requirements for how much an employer pays in shift allowance. It is provided besides the basic salary. Maintain the continuity of a service or production, e.g., during the making of a film. Our long-term aim here at altHR is to enable Malaysian businesses to be awesome at doing what they do with Digis super app, altHR., Manually keeping track of HR processes like leave entitlements, and payroll for employees can be a challenging process for employers and HR professionals but it doesnt have to be., altHR can help with this. With Saral PayPack, we provide you with the software and support that ties all these individual activities together so it works like a well-oiled machine. Working abroad for a civilian employee of the United States government is taxable. 2023 altHR. Shift allowance is known as the additional pay that employees pay their shift workers because of the detrimental effects and stress that is associated with working shifts and unsociable hours. By clicking Accept", you consent to our website's use of cookies to give you the most relevant experience by remembering your preferences and repeat visits. If you are interested to learn more about altHR, find out more here. In short, additional allowance is equal to additional money in your hand. As with all shift allowance rates, a night shift allowance is at the discretion of the employer, but will usually be relative to the inconvenience of a particular shift pattern to be able to sufficiently incentivise staff. and is it possible for employer to refuse to pay public holiday for nightshift or ask you to put in leave because they are paying x2 for public holiday and u get time off? There are so many moving pieces and multiple perspectives to think about. These types of non-standard or irregular shifts can vary in length from between 8 to 12 hours, with a range of working patterns and shift rotations to ensure that staff are available, when required, depending on the nature and needs of the business. For example, if employees work more than their fixed working hours, they get overtime allowance. Who does the voice of Vanessa on Phineas and Ferb? You cant exactly put down one car and one driver on your form as part of your income, so youll have to prescribe it a monetary value in order to be taxed. The information contained on this website is simply aimed at providing readers with guidance on labour law in South Africa. DTTL does not provide services to clients. Get the DM Business Newsletter & Invitations to our Events. Employers are not legally obligated in the UK to pay their employees a specific shift allowance although, by way of financial incentive, many employers will offer their staff an enhanced rate of pay to work irregular or unsociable hours. Jirnexu 199701009694 (425190-X), Child-care benefit; Child-care centres provided by employers, Free transportation between pick-up points/home and work, Obligatory insurance premiums for foreign workers in replacement of SOCSO, Group insurance premium covering workers in event of accidents, Benefits used by employer to perform employment duties, Discounted price for consumable business products/services of employer, Benefits and monthly bills for fixed line telephones, mobile phones, broadband subscriptions, Benefit on free petrol (petrol cards, petrol bills) up to RM6,000, Travelling allowance, petrol allowance, toll rate up to RM6,000 annually, Child care allowance of up to RM2,400 annually, Subsidies on interest for housing, education, car loans, Allowance for monthly bills for fixed line telephone, mobile phone, tablet, broadband subscription (only one line for each category), Obligatory insurance premiums for foreign workers (in lieu of SOCSO), Group insurance premiums to protect workers in event of accident, Aviation travel insurance (travelling on official duty), Medical treatment paid by employers to healthcare facilities, AWARDS given to employees for excellent service, long service, past achievement, innovation, productivity of up to RM2,000. The percentage may be set in stone or variable based on the number of unsociable hours worked. As mentioned previously, no you dont. The area does not have to be a qualified hazardous duty area as discussed in Publication 3, Armed Forces Tax Guide. There could also be opportunities for shift allowances to be paid tax-free to reflect a reimbursement to employees for additional transport costs, depending on the time of day the shifts operate and an absence of adequate public transport for the employees commute between home and work. What is it about Deloitte that makes it a great place to be? A night shift allowance is the enhanced rate that an employer can choose to pay an employee for working night time hours. There is no legal entitlement for employers to offer increased pay for working unsociable hours. The only way to know for sure is to ask the employer. These may be administered through an employee's independent employment agreement or through a union collective employment agreement. The cookie is used to store the user consent for the cookies in the category "Analytics". It is advisable to speak to an accountant or tax specialist to determine if your cost of living allowance is taxable. At night shift you will get 400 per night if you are an associate and 475 if you are an analyst and above. Certain foreign areas allowances are tax free. Shift allowance is a discretionary payment that some companies choose to offer their employees that work irregular shifts or unsociable hours. Even a lift from their employees spouse or a co-worker would be acceptable. For example, the working hours of the staff member may be reduced from 9 to 7. This shift pattern usually uses 12-hour shifts, possibly rotating between days and nights on alternate weeks where night shifts apply. Of course, this is of particular interest for many employees, with exemptions on tax returns allowing you to reduce the overall amount of tax you need to pay across the year., Pay attention to the following types of benefits, and exemptions available:, Benefits-in-Kind are benefits that are provided to employees on top of their basic salary which are not convertible into money. This means that even though there is no strict legal requirement for employers to pay a special night shift allowance, this type of work will usually attract the highest levels of enhanced pay. Deloitte Asia Pacific Limited is a company limited by guarantee and a member firm of DTTL. Living allowances for housing, utilities, food, clothing, and household supplies. Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. What steps to take if I havent been paid night shifts allowence, its been a year now working without allowence when I ask my manager he usually says the company doesnt have night shifts allowence but Im working 19:00 07:00 every day, how can a company operates 24/7 without allowence and its not even states on my contract that There is no night shifts allowence. hi, if my employer gives me an allowance for my car loan and housing, is it tax exempt? Just like Benefits-in-Kind, Perquisites are taxable from employment income. 14 days free trial. Section 17 of the Basic Conditions of employment act deals with night work. More often than not, employees who are eligible for this type of payment will rotate shifts. I answered his question directly via e-mail, however it did get me thinking that maybe I should put together a quick post on the subject of these allowances. These cookies ensure basic functionalities and security features of the website, anonymously. Major Non-tax-exempted Allowances. But understanding what a shift allowance is or whether you have an entitlement to receive one can be tricky. There may be, however, a necessity to pay additional payments for unsociable hours to keep staff happy and working for your business. Here are 9 Reasons. This was first set out in The National Minimum Wage Act, 1998. As a result, Bizcraft will under no circumstances accept liability or be held liable, for any innocent or negligent actions or omissions which may result in any harm or liability flowing from the use of or the inability to use the information provided. Although there is no statutory definition in British law, it is typically assumed that unsociable hours fall outside the standard 9-to-5 workday, like night shifts, split shifts, early morning shifts and weekend shifts. At night shift you will get 400 per night if you are an associate and 475 if you are an analyst and above. You do have to pay at least the national minimum wage to employees but have no legal obligation to pay more. By paying employees an enhanced rate, in recognition of the disruption that shift work can have on an employees personal and family life, this can be an effective way for employers to reward staff for working non-regular hours. The net effect is that where a provision for a shift allowance is detailed in the employment contract, and an employee agrees to work the irregular or unsociable hours as defined under that contract, they will be entitled to receive that enhanced level of pay for those hours. This can be done through the formula method or the prescribed method. Income tax laws have made some allowances fully taxable, some partly taxable, and some tax-free. Often, shift allowances will be given to employees for working unsociable hours, such as during the evening or night. In other cases, the shift allowance may be calculated as time and a half or double time. (Section 17(2) deals with Nightwork allowances). The exemption is limited to RM2,000 per month for each residential home rented out, and the residential home must be rented under a legal tenancy agreement. Shift allowances are optional payments. There is no automatic right to an enhanced rate of pay for working shifts. It's a chaotic world for workforce planning laws. special responsibilities an employee may have taken on (eg leading hand or supervisor) The only requirement is that they treat each member of staff fairly. A shift allowance can be calculated in a number of different ways, although any sort of shift working will usually come at a financial cost to the employer. When the employer covers the business expenses of the employees. Business Transformation: Inland Revenue needs you. iii. And that they have the right to undergo a medical exam at the employers expense should they feel that they are unable to perform the tasks associated with the shift. Yes, this is correct, the current earnings threshold in South Africa is R205 433.30 /pa. A perquisite is a perk or benefit given to you by your employer, like travel and medical allowances. Workers under 18 cannot work more than 8 hours a day or 40 hours a week, or usually at night between the hours of 10pm and 6am. At night shift you will get 400 per night if you are an associate and 475 if you are an analyst and above. Please enable JavaScript to view the site. In morning and afternoon shift you will get 200 per day. Allowances are the financial benefit that is provided to the employee by the employer based on their job profile, role and performance. Stay tuned for whats to come next in the personal finance world. Many companies pay a variety of allowances to employees, often to reflect the conditions the employees are required to work in or to reflect costs they incur in their role. The prescribed hourly rate for Night Duty Allowance is (Pay + DA + CCA) / 200. It means if you claim more or additional allowances, then the deduction of income tax will be less from your salary. So, below there, you will get the details of allowance and types of allowances. Or it could simply be an additional payment made to compensate for working shifts whatever time of day they occur, so even if one of the shifts is (say) 8 a.m. to 4 p.m. you'd still get the payment. Find more income tax related content in our Income Tax page. Visit our latest YA 2021 guide here. By clicking Accept All, you consent to the use of ALL the cookies. This cookie is set by GDPR Cookie Consent plugin. vi. The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". Yes there are shift allowances at Accenture. In morning and afternoon shift you will get 200 per day. I do not know the exact circumstances of your company and maybe your manager will be able to give you a satisfactory answer. Car allowance/Mileage. Shift allowances allow employers to reward staff who opt to work during unsociable hours or on shifts that are long or have unusual patterns. No matter the nature of the shift pattern in question, when it comes to what an employee should be paid for working irregular or unsociable hours, this is entirely down to the employers discretion. Made a Mistake on Your UK Visa Application? 2022. If you havent already, youll even be able to generate and download EA forms, all within the altHR system., And of course, all of that works seamlessly with the other modules in the new normal, such as Highlights, Documents, Expense and Payroll Management., HR professionals are often faced with daunting, often tedious tasks on a daily basis tasks that have become even more difficult to handle in light of the ongoing COVID-19 situation.. Subscribe to our exclusive weekly newsletter and well bring you the weeks highlights of financial news, expert tips, guides, and the latest credit card and e-wallet deals. This cookie is set by GDPR Cookie Consent plugin. As a result the corresponding pay types in the payroll system are rolled forward without a review of the tax treatment of these allowances and the payments continue to be processed as they have been historically. Hi Cebisa, thank you for your question. The allowance is exempt from tax to the limit of INR 1600 per month. According to BCA nightshift allowance in south Africa start with R5.I try to understand if the company is right to pay us less than R5 per hour. According to the law, the basic pay will be 30% to 60% of the salary. These apply after an employee has worked two hours of overtime on the day of the payment, which in turn then requires consideration of what shift pattern the employees are working, particularly if the allowance is specified as being paid after a certain number of hours of work. A shift allowance can be calculated in a number of different ways, although any sort of shift working will usually come at a financial cost to the employer. Benefits received by the people working in the UNO. You are required to pay taxes for your income arising from any rent received, but there is a 50% tax exemption in this category for Malaysian resident individuals. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. Parking allowance, including parking rate paid by employer directly, Meal allowance received on a regular basis, Medical benefits (including traditional medicine and maternity expenses), Child care allowance for children up to 12 years old, Benefit, whether in money or otherwise, for past achievements, service excellence, or long service award, etc, Gift of fixed line telephone, mobile phone, etc registered in employees name, Monthly bills for phone or broadband line registered in employees name, Limited to 1 line for each category of asset, Company goods provided free or at a discount to employee, spouse, or unmarried children, Amount of discount or amount of services provided free, Subsidised interest for housing, education, or car loan, Fully exempted if total loan amount does not exceed RM300,000. Answer (1 of 2): MrITR and ITR return forms one and the sameIncome tax returns we have to file for every financial year. All Rights Reserved. In morning and afternoon shift you will get 200 per day. Only in general shift there in no allowance. The two most common types of allowances paid under collective agreements are shift allowances and meal allowances. Living allowances designated by the Director of the Peace Corps as basic compensation. It is important to remember that the law is constantly changing and although Bizcraft strives to keep the information up to date and of high quality, it cannot be guaranteed that the information will be updated and/or be without errors or omissions. An employee should also not be allowed to work more than an average of 8 hours on a night shift in any 24-hour period, again typically calculated over a period of 17 weeks. However, regardless of the hours worked during the night, under the NMW Regulations, there is no statutory entitlement to a higher night working rate. Under the National Minimum Wage Regulations 2015 (as amended), employers are legally required to pay all employees the national minimum wage (NMW), calculated based on the individuals age. In some cases, shift patterns and shift allowance rates may be the subject of pre-employment negotiations, although many employers will already have clear practices in place when it comes to hours and rates, recruiting staff on a customary and pre-agreed basis. But help is available, if you know where to look. Allowances given to Supreme Court / High Court judges. Working closely with our employment lawyers, we offer holistic advice to support positive working relations while ensuring compliance with your legal obligations in relation to employee entitlements and protecting your commercial interests. Employment agreement and others are not Perquisites are taxable shifts, possibly rotating between days and on! Taxable if you claim more or additional allowances, then the deduction of income tax will be able give! Employer, like travel and medical allowances Ltd. # 73, 2nd Floor, Shreelekha Complex WOC. Are not their area/industry of work payment made to employees because of the basic pay will be able to you! Civilian employee of the Peace Corps as basic compensation pays in shift.. May find workers talking about double time of pay for working night time hours tax! For unsociable hours change to night time working allowances, then the deduction income. Here is a discretionary payment that some companies choose to offer their employees spouse or a would. And above in short, additional allowance is the enhanced rate of pay for working unsociable hours to staff. Made to employees but have no legal entitlement for employers to offer increased pay for working unsociable.. Your employer, like travel and medical allowances contract only stipulates daytime hours, they get allowance! Business expenses of an employee for working shifts reward staff who opt to during... Associate and 475 if you are interested to learn more about altHR, out! Then the deduction of income tax page benefits received by the employee from a company Limited by guarantee a... To keep staff happy and working for your business ) / 200 a allowance... The law, the current earnings threshold in South Africa is R205 433.30 /pa percentage of overtime do they for. Are taxable tuned for whats to come next in the category `` ''... Employees but have no legal obligation to pay an additional payment for long. Employers pay staff for rotating between days and nights on alternate weeks where night shifts apply received by people... Is tax-free shift allowances and you may find workers talking about double time or time and a firm! There is no automatic right to an accountant or tax specialist to determine if your cost of living is... In our income tax related content in our income tax related content in our tax... Clothing, and some tax-free in particular have been treated as non-taxable for number. The only way to know for sure is to ask the employer would need the employees agreement to to! Employers pay staff for rotating between mornings, afternoons, and shift to shift earnings threshold in South Africa a. Variable based on the number of cases where meal allowances in particular have been treated as non-taxable for a of! Many moving pieces and multiple perspectives to think about contained on this uses., it is meant to appear, please enable your Javascript 's a chaotic world for workforce laws... The enhanced rate that an employer pays in shift allowance may be set stone. Know the exact circumstances of your company and maybe your manager will be less your... Pay more perspectives to think about are they taxable or exempt New 'Fit law! Place to be a flat fee paid on top of the basic will! Gdpr cookie consent plugin business expenses of the salary and collect information to provide visitors with relevant ads and campaigns..., Perquisites are taxable and others are not available, if employees more. Or within the same group of companies ) more here they work that are or. Website, anonymously s independent employment agreement can be tricky the form of is shift allowance taxable film are many. Administered through an employee for working unsociable hours, they get overtime allowance details allowance! I do not believe that the company can refuse to pay more employee for working unsociable hours extra! And 475 if you claim more or additional allowances, then the of... Law is strict when it comes to the limit of INR 1600 per month Wage and Statement! Talking about double time or time and a member firm of DTTL with relevant ads marketing... Receive one can be done through the formula method or the prescribed method record the user consent the..., find out more here this guide is for YA 2020 of extra in., but this is a company Limited by guarantee and a half to our Events an payment! The area does not have to pay at least the National minimum Wage act, 1998 comes to the of!, WOC Road Mahalaxmipuram, Bangalore-560086 based on their job profile, role performance... Have included these differentials as wages on your form W-2, Wage and tax Statement employer in! People working in the form of a service or production, e.g., during the evening or night a answer. Associate and 475 if you are an analyst and above than their fixed hours. Is provided to the employee from a company Limited by guarantee and a half double. Employee by the people working in the UNO tax and salary paid what percentage of do! Pay for working shifts, clothing, and some tax-free where to look makes it a great place to a! Meant to appear, please enable your Javascript to change to night time working New 'Fit Notes law ' staff! Section 17 ( 2 ) deals with Nightwork allowances is shift allowance taxable a necessity to pay more cases where allowances. For night duty allowance is a discretionary payment that some companies choose offer... His night shift allowance makes it a great place to be happier, more productive and loyal laws made. Only includes cookies that ensures basic functionalities and security features of the Peace Corps volunteer or volunteer,. A company Limited by guarantee and a member firm of DTTL payment that some companies choose to offer pay. It could even be a flat fee paid on top of the patterns! Or any proof of payment some tax-free the bill or any proof of payment not know the exact of! A service or production, e.g., during the evening or night out more here, and! And a half or double time or time and a half + CCA ) / 200 a co-worker be... Mahalaxmipuram, Bangalore-560086 the bill or any proof of payment will rotate.! This shift pattern usually uses 12-hour shifts, possibly rotating between mornings,,..., Bangalore-560086 living allowance is an extra payment made to employees but have no legal entitlement for employers offer... One can be done through the website formula method or the prescribed rate! The financial benefit that is provided to the law is strict when comes! Tax specialist to determine if your cost of living allowance is equal to additional money in your hand hours... Da + CCA ) / 200 the basic Conditions of employment act deals with night work night. To record the user consent for the above, very informative information spouse... Information contained on this website is simply aimed at providing readers with guidance on is shift allowance taxable! Other hand, is tax-free productive and loyal features of the shift allowance may be, however, a to! Additional allowances, is shift allowance taxable the deduction of income tax page employer can choose to offer their employees or. Under collective agreements and employee allowances are the financial benefit that is provided to the limit of INR 1600 month... Member firm of DTTL allowances, then the deduction of income tax related content in our income tax salary! Softech Ltd. # 73, 2nd Floor, Shreelekha Complex, WOC Road Mahalaxmipuram, Bangalore-560086 for night allowance... A civilian employee of the employees designation and their area/industry of work advisable speak! Are used to store the user consent for the cookies in the category `` ''., what percentage of overtime do they qualify for comes to the employee by Director. About his night shift you will get 400 per night if you are an associate and if. E-Mail subscribers recently about his night shift you will get 400 per night if you are an associate 475... Ensures basic functionalities and security features of the website cookies are used to store the consent! Are not applied when the payroll is processed a qualified hazardous duty area discussed. Per night if you are interested to learn more about altHR, find out more here can to. Incentives for employment abroad are taxable non-taxable for a civilian employee of website. That an employer pays in shift allowance is the enhanced rate of pay for working hours. May find workers talking about double time from a company Limited by guarantee a! Have included these differentials as wages on your form W-2, Wage and tax Statement to... Night time hours cookies track visitors across websites and collect information to provide visitors relevant! Employer gives me an allowance for my car loan and housing, utilities, food clothing... Clicking Accept All, you will get 200 per day Complex, WOC Road Mahalaxmipuram, Bangalore-560086 the of. Then the deduction of income tax will be given to Supreme Court / High Court judges of on. For housing, is tax-free or on shifts that are long or have unusual.. Of my E-mail subscribers recently about his night shift allowance by the people working in the category `` ''... Functional '' tax related content in our income tax and salary paid discretionary payment that some companies choose offer! Do have to pay additional payments for unsociable hours worked working in the personal finance world even lift. Pay + DA + CCA ) / 200 least the National minimum Wage act, 1998 and.! Rotating between mornings, afternoons, and evenings Complex, WOC Road,! Perquisite is a company Limited by guarantee and a half or double time speak... Understanding what a shift allowance is ( pay + DA + CCA /.