3.1.2 DAPP - current rate


DAPP is a taxable payment, based on the rate of the NMW, for a maximum period of 2 weeks.

DAPP is payable at the rate of the daily NMW amount for each week day during the person's DAPP period (1.1.D.30). The daily NMW amount is 7.6 times the hourly rate of the NMW.

At 1 July 2020 the current hourly NMW amount is $19.84.

The current daily NMW amount is $150.78 ($19.84 × 7.6, rounded).

From 1 July 2020 the current weekly rate of DAPP, derived from the daily NMW amount will be $753.90 ($150.78 × 5).

Where a person's DAPP period includes 1 July in any year (the day on which the new NMW order takes effect for DAPP), the daily NMW amount is increased on 1 July if it is a week day or, where it is not a week day, from the next following week day.

Act reference: PPLAct section 65 The amount of an instalment, section 115EC Amount of DAPP

Last reviewed: 1 July 2020