JobKeeper top-ups and superannuation

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  • Updated 2 months ago
Firstly I know that for any TOP UP payment to bring an employee to $1500/fortnight there is no obligation on the employer to pay sup'n guarantee.  However the circumstances a client is dealing with are a bit different

Details are
- independently of JobKeeper the client is paying employees more than $1500 per fortnight
- the client has decided to also pass through the $1500 jobkeeper payment to employees.   In his mind he is "topping up" and therefore superannuation is optional.  (He is only prepared to spend the additional $1500 he receives.) 
- an alternate view of what he is doing is not paying a TOP UP payment as defined by the legislation.  Rather he is paying an amount of salary and that as a consequence the increase in salary will attract sup'n.  (If this is the case, he will pay salary of  $1500/1.095 plus the sup'n).

Can somebody point me to some ruling/guidance which will clarify the situation.
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Posted 3 months ago

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Photo of Debbie


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I would like to know this also ?

Is super guarantee paid for the Jobkeeper payment, I cannot locate a definite response anywhere ...
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Sup'n Guarantee must be paid is optional on any JobKeeper payment, over and above pay for hours actually worked, required to bring pay up to the $1500.  (Sup'n is paid on hours worked).

My question relates to when pay is being "topped up" and pay is already above $1500