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本帖最后由 sharony1124 于 2020-5-11 14:07 编辑
风口上的猪 发表于 2020-5-11 13:26 
是超过750的部分，可以不交super，不足750的部分，还是要交super的
超过750的部分，自然要交super，都超过750了，说明确实有工作量。
是不足750的部分，不交super。
情况A：比如员工干了200/weekly的活，现在非要top up到750/weekly，那么200刀需要上super，550刀部分不需要上super。
情况B：比如员工直接在家躺平待业，即工作hours为零，即750刀全额job keeper top up，那么整个750刀都不需要上super。
参考资料ATO factsheet Q&A：
AM I REQUIRED TO PAY PAYGW AND SUPERANNUATION ON THE JOBKEEPER PAYMENT?
You must pay a minimum of $1,500 per fortnight to your eligible employees, withholding income tax as appropriate. The $1,500 per fortnight per employee is a before tax amount. Where an employee is paid more than $1,500 per fortnight, the employer’s superannuation obligations will not change. Where an employee is having their wages topped up to $1,500 per fortnight by the JobKeeper Payment, it will be up to the employer if they want to pay superannuation on any additional wages paid by the JobKeeper Payment.
WILL MY EMPLOYER PAY SUPERANNUATION ON THE JOBKEEPER PAYMENT?
No superannuation guarantee payments are required to be paid on any additional payment made because of the JobKeeper Payment.
会计payroll软件举证：
Q: Do I need to pay superannuation on the JobKeeper payments?
A: This varies. If the employee receives more than the payment and the payment is subsidising their wage, you will need to pay the super guarantee. If the employee normally earns less than $1,500 and is receiving more than their regular wage because of the payment, you will pay super on their regular earnings and it is then up to the employer as to whether they want to pay super on the top-up amounts.
Payroll软件举证：
默认job keeper ---- subject to tax, exempt from super
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参加活动－值得一去再去的天之涯，海之角 －新西兰南岛 (2011-4-18) 老猫晒太阳 
那就写游记吧：悉尼—横滨—名古屋—高山—松本—河口湖—箱根—东京—完 (2024-4-2) 清墨水 
楼主:funnyfish
发表于 2020-5-11 14:27
