Hi David Now that they are working you will pay them the hours worked at the applicable rates. This will incur superannuation. If any employee does not reach the $750 gross a week ($1500 per fortnight) then you need to pay them the JobKeeper Top-up allowance to bring them up to the minimum $750 per week ($1500 per fortnight). This Top-up amount does not incur super. You will still receive the JobKeeper Allowance of $1500 per employee per fortnight.