Institute of Certified Bookkeepers

Top-up amounts and the Baseline Payroll Amount

If an employer was paying “top-up” amounts to a person under the JobKeeper scheme and now is evaluating JobMaker – they must include those top-up amounts in their baseline payroll amount.

ICB has confirmed with the ATO and now Treasury that this is part of the current design of JobMaker.

We have expressed that this will cause even more employers to be ineligible for JobMaker.

The scenario we are concerned about

An employer was receiving JobKeeper payment for employees.

The employer was topping up wages in the September quarter, and as a result of the construct of JobKeeper their staff were receiving more wages than normal.

The employer has now come off JobKeeper either for the September quarter or December quarter.

The employer now seeks to increase employment by adding additional staff in the October 7th to January 6th period.

Due to the baseline payroll amount being higher (because of JobKeeper) than would have been paid to the normal workload of staff, the baseline payroll is too high, and the payroll amount increase requirement cannot be met.

The employer will not be eligible for JM because of past involvement in JK.


  • 17th December 2020