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Re: JobKeeper top up calculation while employees on Jury Duty

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Hello,

 

Could I ask for someone at ATO to confirm how to calculate an employee's JobKeeper topup payment while the employee also receives a jury service allowance please as I cannot find any info about this on the ATO website.  Thank you so very much.

 

Details are as follows:

 

We have an employee whose normal monthly pay is $1,800 and we have been paying him with JobKeeper topup amount to make up the minimum JobKeeper payment each month.  For example, for a normal January, we would pay him : $1,800 normal pay + $200 JobKeeper topup to make up for the minimum $2,000 for JobKeeper fortnights 21 and 22 ($1,000 per fortnight for 2 fortnights)

 

However, he has just been selected for a jury duty.  And he will be away on the jury duty on his 3 working days in January.  On these 3 days, he will receive the jury service allowance of $106.30 per day + make-up payment of $43.70 from us to match his normal daily pay rate of $150

 

So now, his January pay is $1481.10 i.e. his normal pay $1800 - $450 (3 days of Jury leave) + $131.1 (3 days of make-up payment).

 

Now, the question is "What will his JobKeeper topup amount be?"   Please let me know which calculation below is correct.

 

Calculation 1 : His JobKeeper topup amount = JobKeeper mimium amount $2,000 - his January pay $1481.10 = $518.90

So his January pay from us includes : his January pay $1481.10 + Job Keeper top up $518.90 = $2000

  • in this calculation, as the money this employee receives from the court as his jury service allowance is not included in his January pay, so he also receives the equivalent amount in the JobKeeper topup. So he gets double-paid for these 3 days of Jury duty service i.e. he gets both the jury service allowance from the court and the same amount in JobKeeper topup for these 3 days.

OR

 

Calculation 2 : His JobKeeper topup amount = JobKeeper mimium amount $2,000 - his January pay $1481.10  -  jury duty allowance $318.90 = $200

 So his January pay from us includes : his January pay $1481.10 + Job Keeper top up $200 = $1681.10

  • in this calculation, the money the employee receives from the court as his jury service allowance is deducted from his JobKeeper topup.

 

 

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Most helpful response

ATO Community Support

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Hi @tcquery

 

It's about how much you pay your employee per fortnight, not combined sources.

 

If your employee receives a jury duty allowance from the court, not from you, then it won't contribute to the employee meeting the JobKeeper amount. This means calculation 1 would be right.

 

However, if you are paying the jury duty allowance, then it will contribute to meeting the JobKeeper amount, since all allowances are covered by JobKeeper except for reimbursement of expenses. This means calculation 2 would be right. 

 

Hope this helps! Smiley Happy

1 REPLY 1

Most helpful response

ATO Community Support

Replies 0

Hi @tcquery

 

It's about how much you pay your employee per fortnight, not combined sources.

 

If your employee receives a jury duty allowance from the court, not from you, then it won't contribute to the employee meeting the JobKeeper amount. This means calculation 1 would be right.

 

However, if you are paying the jury duty allowance, then it will contribute to meeting the JobKeeper amount, since all allowances are covered by JobKeeper except for reimbursement of expenses. This means calculation 2 would be right. 

 

Hope this helps! Smiley Happy