We’re doing scheduled maintenance on ATO Community to bring you a bigger, better and brighter online community.
You may see us go into read-only mode over the weekend while we do this. Don’t worry! You’ll still be able to search the site to find your answers.

ATO Community

Job Keeper and annual leave loading

I'm new

Views 1831

Replies 5


 I work in a retail store as a Manager; The Company I work for is using Job keeper, my question is if I have a day or Hours off as annual leave, is the 17% loading meant to be absorbed in to the $1500.00 Taxable Income as the example below, or added on to the $1500.00  Taxable Income?


X Hours Worked                                                          + $1,153.90

X Hours Annual Leave                                                + $137.97

X Hours Stand Down Leave accrual                              $0.00

X Hours Total                                                               =$1,291.87+



JOBKEEPER-TOPUP                                                     + $183.99

Leave Loading                                                               + $24.14= $1,500.00 Taxable Income                                                                                                                                                                                                 



Accepted Solutions

Most helpful response


Replies 0

All allowances etc are included as "income" for working out if you get topped up


Most helpful response


Replies 0

All allowances etc are included as "income" for working out if you get topped up


Replies 0

You don't add the leave loading on top after adding JK. If after all allowances your pay is usually less than $1500, then on JK you will get $1500 pet fortnight less tax

Former Community Support

Replies 2

Hi @me51,


Thank you for reaching out to the community.


As @MCA_Accountants has kindly said, all allowances are included in the calculation of your income before deciding whether you need a top up or not.


Referring to your example, you would receive $1,291.87 as well as a JobKeeper top up to reach the $1,500 minimum fortnightly payment. There is no need to add the leave loading as @KatieAcacia has helpfully pointed out.


All the best,


Replies 1

Hi @Dejan 


Shouldn't it be $1,316.01 (including the annual leave loading $24.14) and a JK top up amount $183.99?

Would be great if you can clarify again.

Thanks for assistance!


Former Community Support

Replies 0

Hi @AYOwn


Yes - you are correct the payments that go towards making up the $1,500 (Jobkeeper amount) include salary/wages payments, and leave/annual leave loading forms part of that (see Paying your eligible employees for more details). So yes, technically it would include the leave loading to make the amount of $1,316.01 in @me51's original example. The figure of $183.99 would be still be correct for the 'top-up' payment in this case.