求问jobkeeper，老板说要等补贴到了再付给我？

butter_fly

我有个问题，单独开贴问问题吧。

andrea.ruc

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

不是的呀，如果完全没工作光给750，这750完全不用付super。基本上和之前是一样的，实际干活多少发多少super，干300的发300，干1000的发1000这样

sharony1124

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

风口上的猪

sharony1124 发表于 2020-5-11 14:04
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。

原来如此，我还给多了