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On 21 July the government announced proposed changes to the JobKeeper program. These changes don’t affect Jobkeeper payments until after 28 September 2020.

ATO Community

How much super do I have to pay on JobKeeper?

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Hi 

 

Can someone please clarify how much super I have to pay staff who are on Job Keeper?

 

So if my staff are not working but I am paying them $750 per week gross do I pay super guarantee on that?

If my staff are working and earning more than $750 per week gross, do I pay their usual super guarantee or only on the amount over the Job keeper $750 per week?

thanks

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Hi @larisa

 

Thanks for contacting ATO Community.

 

At present new rules are being introduced by the government with the intention to not require super guarantee to be paid on additional payments that are made to employees as a result of JobKeeper payments. We will update this information once legislation or regulations are in place. 

 

You can keep informed on our ato.gov.au website, which is regularly being updated.

I hope this information is helpful and you remain well during this time.

 

MariR

 

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Hi @larisa

 

Thanks for contacting ATO Community.

 

At present new rules are being introduced by the government with the intention to not require super guarantee to be paid on additional payments that are made to employees as a result of JobKeeper payments. We will update this information once legislation or regulations are in place. 

 

You can keep informed on our ato.gov.au website, which is regularly being updated.

I hope this information is helpful and you remain well during this time.

 

MariR

 

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Thanks MariR

 

but I am still not clear what is meant by "not require super guarantee to be paid on additional payments that are made to employees as a result of JobKeeper payments"

 

does that mean if my staff only receive the $750 jobkeeper and do not work at all that week, I don't have to pay super? and what about if they work limited number of hours and based on their hourly wage they get paid say $1000 for the week, do I pay super on the $750 only?

 

thanks

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Hi @

 

Sorry for the delayed response. While there was initially some confusion about this, we can now advise the following:

 

The $1,500 per fortnight is a before tax amount so you'll need to withhold tax along with any other payments each fortnight. 

 

You'll also need to continue paying super for any hours that your employees work (in accordance with applicable super legislation). 

 

It looks like the government is going to introduce new super rules to ensure employers only need to pay super in respect to an employee's actual employment ie the hours they have actually worked. 

 

So if an employee does work that entitles them to $1000 pay, the employer needs to top the payment up to be $1500 for the fortnight but they'll only need to pay super contributions based on the $1000 earned.  

In terms of annual leave, your employees should continue to accrue this durign Jobkeeper in line with their employment conditions. See Fairwork's website for more info on this: https://www.fairwork.gov.au/leave/annual-leave

 

I hope this clarifies things for you.

MariR