JobKeeper and Super Guarantee

Larisa Member Posts: 34
edited July 2020 in Accounts Hosted

I am not sure if this is the right forum to ask this question but can someone please clarify if super guarantee has to be paid to staff who are receiving jobkeeper.

When jobkeeper was first introduced and i did a webinar I was certain that we were told that super guarantee does not have to be paid on jobkeeper payment. But now I find tan article that is stating that super does have to be paid on jobkeeper.

I have a situation where I have staff that work no hours and receive jobkeeper and also have staff that are working minimum hours and being topped up to $750 per week upto the jobkeeper threshold - I was under the impression that for the staff that are only receiving jobkeeper I am not obligated to pay super but I do pay super guarantee for the staff that are working but only for the actual hours they work? Can someone please confirm if this is correct please.



  • Joanne Sedgman
    Joanne Sedgman Member Posts: 24
    edited June 2020
    My understanding was that superannuation was to be paid on hours worked but not on Jobkeeper top up payments. Although that would depend on the EBA of some employers. 

  • Larisa
    Larisa Member Posts: 34
    edited July 2020
    Thanks Joanne for your prompt reply, and you are correct. I have just spoken to the ATO and SG is only paid on physical hours worked - so for the staff that are not working and only receiving jobkeeper, SG is not compulsory. For staff that are working and getting topped up to the jobkeeper, SG is only paid on the hours they physically work and not on the top up amount . thanks again.
  • John Graetz
    John Graetz Member Posts: 1,659 ✭✭✭
    edited June 2020
    To further clarify for you, Larisa.  SGC is payable on OTE (ordinary times earnings).  JobKeeper is paid as an Allowance and is therefore not ordinary times earnigs.
    John L G
  • Larisa
    Larisa Member Posts: 34
    edited June 2020
    Thanks John for the clarification. Regards Larisa