Do l need to report every fortnightly followup payments to the ato for job keeper payments to employees that are only receiving job keeper.

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Do l need to report every fortnightly followup payments to the ato for job keeper payments to employees that are only receiving job keeper.
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Jo

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Posted 3 months ago

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Michael Corrigan

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If you are referring to STP reporting you should include all employees In the pay event including those who are only receiving Jobkeeper
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Jo

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Do l place the job keeper payment in as wages or in the job keeper top up section. Our business has closed, so my staff will only be receiving the $1500 fortnightly payment. 

Hi Jo

 

You will be selecting the JK Topup Allowance Item in the Other Payroll Items section on the Paycheque.

However, if your employees have been stood down & any are permanent (eg full or part time, not casual), you also need to be aware of the following:

 

The change to the Fair Work rules regarding Leave Accrual during JobKeeper periods specifically relates to full or part-time employees whose hours have been reduced or cut completely (stood down)

 

Just to clarify further ....

 

  • There is no Leave Accrual on the actual “JK Topup Allowance” itself.
  • Where JK is being claimed & on-paid to employees, the employee must still accrue leave on their Pay based on their original, normal hours of work. 

 

Their wages payment may be a combination of worked hours &/or JK Topup Allowance but their usual leave accrual must be continued.

 

eg If an part-time employee normally works 25 hours p/wk but has been stood down, during JK they must continue to accrue the same amount of leave (on that 25 hrs p/wk).

 

Setting up an additional “Hourly” standard Wage Payroll Item (@ $ 0.00 rate) (called “Stand Down Leave Accrual” or similar) & ensuring it is included for Leave Accruals is the current workaround to achieve this.

 

In the above example, in addition to the JK Topup Allowance in the Other Payroll Items section, you would also include the SDLA Payroll Item in their Earnings section with “25” as the Hours in order to accrue the leave correctly.

In cases where hours have been reduced, only the difference (between the usual quantity & that pay’s reduced quantity) would be entered for the Hours.

 

Note: You are not paying accrued leave, the employee is just earning it as they normally would.

 

Shaz Hughes Dip(Fin) ACQ NSW, MICB

Reckon Accredited Professional Partner Bookkeeper / Registered BAS Agent (No: 92314 015)

Accounted 4 Bookkeeping Services

Ballajura, WA

0422 886 003

shazinoz2@bigpond.com

www.accounted4bs.com


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Michael Corrigan

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The $1500 needs to go in the Top Up section if they are not doing any other work on which wages or salaries are paid. You must pay the amount and then report it to the ATO on the day you make the payment
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Jo

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thankyou