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JobKeeper FAQ's 
Superannuation and JobKeeper Payments
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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. The ATO will update this information once legislation or regulations are in place.
Source: https://www.ato.gov.au/General/JobKeeper-Payment/Employers/Paying-your-eligible-employees/  20-05-2020

The inference is that Super IS payable on that portion of pay which is not the additional 

Examples
 
Top Up Payments
If Fred works to a value of $1,000 per fortnight.

  • You need to pay Fred’s normal wage of                                  $1,000 and
  • You need to pay Fred’s ‘top up’ JobKeeper                                $500 as a result of the JobKeeper payment.
  • You need to pay the SGC  (superannuation) on the $1000 portion.
 
You are not legally required to pay superannuation on the ‘top up’ amount of $500, but can choose to pay this if you wish.
 
Stood Down Employee
Violet was stood down and is not performing any work. She usually earns $1,000 per fortnight.
  • You need to pay Violet  $1,500 as a result of the JobKeeper payment.
 
 You are not legally required to pay superannuation on the $1,500, but can choose to pay this if you wish.



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