Institute of Certified Bookkeepers
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Categorising Job Keeper payments in payroll

  • Member in Practice
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  • 13 posts
  • # 118567

Have been reading your notes as per below.  However – as the Job Keeper is paid retrospectively, and Client A is continuing to pay employees fully through April, how can then (what they will eventually receive) be categorised as an “allowance” as these pays have already been processed and payments are in arrears?  That is, thus far payments have been processed to normal wage categories?

 

“ATO require the topup component of the Pay to be reported through a new payroll "Allowance" category.  This is so it can be reported to the ATO.

It would be used for the difference between what the person would have been paid and the amount to increase that pay up to $1500.

If the person was being paid more than $1500 then there is no portion paid to the "JOBKEEPER-TOPUP" Allowance.

The "Top Up" component of a persons pay is not subject to Superannuation Guarantee (SG).  It also has to be reported in Gross Wage for STP and will be included in the end of year Income Statement.

We do not yet know if Leave is to be accrued etc and at what rate etc.

Please note JobKeeper is only applicable to payments made after 30th March. “

  • Fellow in Practice
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  • 49 posts
  • # 118573

Hi Anne,

it all depends on what payroll software you are using. So contact your software provider.

Regards,

Vija

  • Member in Practice
  • Practice Certificate
  • 13 posts
  • # 118575

Vija said:

Hi Anne,

it all depends on what payroll software you are using. So contact your software provider.

Regards,

Vija


 Hi Vija

 

I think I wasn't clear.  It's not about how to process in Software, it''s about how to do back payments to show that these amounts have been paid in relation to future reimbursements.  But I think I've worked through other notes sufficiently to work this out.  Thanks for replying.

Regards

Anne

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