How long do I have to apply and get setup to claim for the first month (being the first two ATO JobKeeper Fortnights)?
The ATO has indicated that you have until 31 May 2020 to enrol, however you will need to ensure that you have paid your eligible staff the minimum of $3,000 for the first two JobKeeper Fortnights in April by 8 May 2020.
In addition you will also need to ensure they are paid the $1,500 minimum amount for JobKeeper Fortnight 03 (being 27/04/2020 - 10/05/2020).
How long do I have to pay my staff for the first 2 JobKeeper fortnights?
As noted above you have until 8 May to ensure all payments are made to staff relating to the first two JobKeeper Fortnights. This extension has been granted because April is the first month of JobKeeper so additional time has been allowed. In future, staff will need to be paid within each of the JobKeeper Fortnights.
What about if I’ve already paid my staff for April, and it’s below the minimum JobKeeper amount?
You are able to top up their wages to the minimum amount, but this should be done by 8th May.
What about if I can’t afford to pay my staff the minimum JobKeeper amount until I receive the money from the Government?
You are required to pay your staff the minimum wage prior to receiving the payment from the government. However in consultation with the government, each of the major banks have setup a support line to help businesses access funds before the government payment arrives.
When do I need to pay my employees?
This will depend of your payrun frequency. Your employees should be paid at least the minimum amount of $1,500 within each of the ATO JobKeeper Fortnights (unless you pay monthly)
If you pay weekly: you should ensure your staff get paid at least $750 week to ensure the receive the $1,500 minimum amount each ATO JobKeeper Fortnight.
If you pay monthly: you should ensure your staff get paid $3,000 within the two JobKeeper Fornights allocated to the particular month by the ATO. This will increase to $4,500 in August when there are three ATO JobKeeper Fortnights.
Do I have to pay Superannuation Guarantee on JobKeeper payments?
You are required to pay Superannuation Guarantee Contribution (SGC) on your Employees normal wages.
If you are paying your employees a ‘Top Up’ amount to meet the minimum JobKeeper payment amount $1,500 per fortnight, then the ‘Top Up’ amount should be processed as a Taxable Allowance with the description JOBKEEPER-TOPUP.
Easy Payslip will not calculate SGC on Taxable Allowances, so no SGC will be calculated on this ‘Top Up’ amount. If your employees have been stood down, then the entire JobKeeper wage can be processed as a ‘Top Up’ allowance and no SGC will be payable.
You should check that this does not contradict any Award you pay your employees under that may require SGC to be paid on any Top Up amounts.
I’m a sole trader with no employees, should I use Easy Payslip to apply for JobKeeper?
If you are a Self Employed Sole Trader with no other employees, then you should contact the ATO directly and lodge your details directly to the ATO.
I’m a sole trader with employees, should I use Easy Payslip to claim for myself as well as my employees?
If you are a Self Employed Sole Trader with employees, then we would suggest that you include yourself as part of the STP process to notify the ATO of your commencement Fortnight along with your employees. You should discuss with your Accountant how you want to report your minimum $1,500 per JobKeeper Fortnight as you can do this with Easy Payslip or directly via the ATO portal.
If I have an apprentice and am getting the 50% wage subsidy, can I also claim JobKeeper for that employee?
Our understanding is that only one of these benefits can be paid. Therefore you and/or your employee can choose which one to claim.
Are employees able to enrol some eligible staff but not others in JobKeeper?
Employers are not meant to distinguish between employees, provided they meet eligibility requirements. You may need to justify why some employees have been excluded should the ATO enquire.