Worried you’re missing part of your refund? Remember, the low and middle income tax offset isn’t a refund on its own – it’s used to offset (or reduce) the amount of tax you pay. The offset amount you may be entitled to is automatically applied and could range between $255-$1080, depending on things like your taxable income and how much tax you’ve paid.
Ill preface this with I work in sales. My Employer recommended I apply for Jobkeeper even though my base salary is under $1500 per fornight. They have paid me my normal base salary and added the extra amount they were recieving through Job Keeper as 'Commision in advance' to take me up to the $1500 p/fortnight. We went through a tough few months with no sales. However things have started to turn around with sales now coming in. My employer has now explained to me that they have been tallying up the 'commision in advance' payments over the past 5 months and are now withholding that amount from my future commision payments
Can my employer do that? Or is that technically withholding my jobkeeper payments from me?
REIV answers this question in their August 2020 Magazine:
Should my employer be treating JobKeeper as part of my retainer to be recovered through commission on sales?
Under the Real Estate Industry Award salespeople, unless they are employed on a commission only basis, are
entitled to a wage. Their employment agreement should also contain details of how commission will be calculated The retainer debit/credit system is not contained in the Award, it is instead adopted by many agencies as a convenient way to calculate commission entitlement.
In regular times the wage paid to a salesperson comes out of the employer's "pocket" and is recovered from the commission the salesperson earns. The salesperson is then paid the amount by which commission earned exceeds the amount that has come out of the employer's pocket.
Under JobKeeper, a portion of the wage each fortnight comes from the government rather than the employer, so if the employer "recovered" it they would be recovering something which has not been an expense to them and in effect they would not be passing on the JobKeeper payment to the employee.
The ATO is working to ensure the integrity of JobKeeper and among the fraudulent behaviours they have
identified is employers not passing on the run JobKeeper payment to employees.