- This information is provided for Employers and business owners. The JobKeeper Extension payment is open to eligible employers so they can continue to pay their employees from 28 September 2020 following the completion of the original 6 month period of JobKeeper (30/03/2020 - 27/09/2020).
Pre-reading
In the first instance you should refer to the ATO website for up to date information surrounding the JobKeeper Extension
If you have not done so already, we also suggest that you read these JobKeeper Extension User Guides prior to processing any JobKeeper entries in Easy Payslip:
- JobKeeper Extension: General Information
- JobKeeper Extension Complete Processing Guide: All The Steps in Easy Payslip
Step 5: Pay Staff at least the minimum amount based on their JobKeeper Extension Tier per effective fortnight and lodge STP Files
A) JobKeeper Extension Quarter 3
Payment rates for JobKeeper Extension Quarter 3 are:
- Tier 1 - $1,200 per JobKeeper Fortnight to eligible employee who were working in the business or not-for-profit for 20 hours or more a week on average in the four weeks of pay periods before either 1 March 2020 or 1 July 2020, and for eligible business participants who were actively engaged in the business for 20 hours or more per week on average; and
- Tier 2 - $750 per fortnight for other eligible employees and business participants.
B) JobKeeper Extension Quarter 4
Payment rates for JobKeeper Extension Quarter 4 are:
- Tier 1 - $1,000 per JobKeeper Fortnight to eligible employee who were working in the business or not-for-profit for 20 hours or more a week on average in the four weeks of pay periods before either 1 March 2020 or 1 July 2020, and for eligible business participants who were actively engaged in the business for 20 hours or more per week on average; and
- Tier 2 - $650 per fortnight for other eligible employees and business participants.
Employees earning equal to or more than relevant Tier amount - Tier 1 ($1,200 Q3) or Tier 2 $750 Q3) per JobKeeper Fortnight (or equivalent amount per JobKeeper Month*)
- Payslips and STP files should continue to be created and submitted as per normal.
Employees earning less than relevant Tier amount Tier 1 ($1,200 Q3) or Tier 2 $750 Q3) per JobKeeper Fortnight (or equivalent amount per JobKeeper Month*)
- You will need to top up their wages to equal at least $1,200 (Tier 1 Q3) or $750 (Tier 2 Q3) per JobKeeper Fortnight (or equivalent per JobKeeper Month*), or they will not qualify.
For example, if a Tier 1 Employer creates Payslips weekly, and in JobKeeper Fortnight 15 (12/10 - 25/10) their employee received 2 payslips each for $400.00 Gross, then they have received a combined Gross payment of $800 during JobKeeper Fortnight 15. As this is less than $1,200, a top up payslip will be required for the remaining $450, with a payment date within JobKeeper Fortnight 15.
When processing payslips in future, the top up can be added to their regular payslips. For example, the $400 weekly wage should be entered on the payslip as per normal, and then a $450 top up added in the same payslip.
To enter the top up on a payslip, a manual taxable allowance should be entered on the Payslip, and it should be titled 'JOBKEEPER-TOPUP'.
By default the system will not calculate Superannuation Guarantee on the 'Top Up' amount, and nor will accruals occur for any Leave Entitlement balances.
NOTE: * In December monthly payers will need to pay at least $3,750 (Tier 1) or $2,250 (Tier 2).
We have included an example below where the JOBKEEPER-TOPUP amount is $450.00
This process is outlined below:
When using a Mobile Device you need to do the following:
A) Create a Payslip with the required Taxable Allowance Description
1) Tap 'Payroll' and enter the Start, End & Payment Dates, Payment Type, select Employee(s) and tap the [Process Payroll] button
Note: If the total amount of gross wages is being processed as an allowance, you will need to zero out the 'base hourly rate' on the payslip.
2) Scroll down to tap the 'Taxable Allowance' option
3) If the previously entered Manual Allowance for the JobKeeper Start Notification is there, then that entry can be modified for the Topup. Otherwise a new allowance should be created.
Tap the previously entered Manual Allowance for the JobKeeper Start Notification if its there, or otherwise tap the '+' to add a new allowance
If creating a new allowance, continue by selecting the Taxable allowances type as shown below:
and then selecting the 'Manual Entry' option from the list
4) Then enter the Description of 'JOBKEEPER-TOPUP'
NOTE: The 'Description' must be entered exactly as: JOBKEEPER-TOPUP
As this is an Allowance, you can enter the Quantity as '1' and the Rate will then be whatever the TOPUP amounts needs to be. In this example it is $450.00. You then touch the [Add] button
5) This will then show in the Taxable Allowances Screen. Tap the return arrow in the top left of the screen to return to the Payslip processing screen
6) You will then see that the Taxable Allowances have a Total of $450.00 from the entry made above.
You then need to tap the [Preview Payslip] button
7) This will display the Payslip, where you will see that the Taxable Allowance is included
8) You then need to tap the [Save & Send Payslip] button
B) - You now need to lodge the STP file to send the 'Notification of Start Fortnight' to the ATO
1) After tapping the [Save & Send Payslip] button in the screen above, you will be directed to the following STP Screen, where you will need to tap the relevant Pay run button as shown below:
2) You then need to tap the [Process Single Touch Payroll (STP)] button
3) You then need to scroll down to the Signature Field and tap the field
4) You then need to enter your name in the Signature field and tap the [Lodge Single Touch Payroll (STP)] button
5) You will have lodged the STP file at this point.
6) The system will take you to the STP - Completed screen where the status of the file you have just lodged will be displayed initially as 'Pending ATO Response'
7) When the ATO systems have been updated this STP file will then move to 'Completed'
When using the Website you need to do the following:
A) Create a Payslip with the required Taxable Allowance Description
1) Click 'Payroll' and enter the Start, End & Payment Dates, Payment Type, select Employee(s) and click [Process Payroll] button
Note: If the total amount of gross wages is being processed as an allowance, you will need to zero out the 'base hourly rate' on the payslip.
2) Scroll down to click the 'Taxable Allowance' option and click the bin icon to delete the existing Manual Entry for the JobKeeper START notification (if it exists)
NOTE: If you are including other taxable allowances in this payslip that is fine, you just need to delete the JOBKEEPER-START notification entry so that it is not constantly reported in the future.
3) You can then click the [+ Add taxable allowances] button
4) Click the 'Taxable allowances type' box
5) Click the 'Manual Entry' option from the list
6) You then need to enter the Description of 'JOBKEEPER-TOPUP'
NOTE: The 'Description' must be entered exactly as: JOBKEEPER-TOPUP
As this is an Allowance, you can enter the Quantity as '1' and the Rate will then be whatever the TOPUP amounts needs to be. In this example it is $450.00. You then click the [Save] button
7) You will then see that the Taxable Allowances have a Total of $450.00 from the entry made above. You will need to Scroll down to click the [Preview Payslip] button
8) This will display the Payslip, where you will see that the Taxable Allowance is included
9) You then need to click the [Save & Send Payslip] button
B) You now need to lodge the STP file to send this information to the ATO
1) After clicking the [Save & Send Payslip] button in the screen above, you will be directed to the following STP Screen, where you will need to click the relevant Pay run button as shown below:
2) You then need to click the [Lodge STP File with ATO] button
3) You then need to scroll down to the Signature Field and click in the field
4) You then need to enter your name in the Signature field and click the [Lodge Single Touch Payroll (STP)] button
5) You will have lodged the STP file at this point and will need to click the [Ok] button
6) The system will take you to the STP - Completed screen where the status of the file you have just lodged will be displayed initially as 'Pending ATO Response'
7) When the ATO systems have been updated this STP file will then move to 'Completed'
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