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. “