Part 2 — JobKeeper Payment Rules for Employers and Employees (20.04.20)
Ian Campbell • 22 April 2020
Introduction
The JobKeeper Payment will support employers to maintain their connection to their employees.
These connections will enable business to reactivate their operations quickly — without having to rehire staff — when the crisis is over.
Simplified outline
The JobKeeper scheme starts on 30 March 2020 and ends on 27 September 2020.
A business that has suffered a substantial decline in turnover can be entitled to a JobKeeper payment of $1,500 per fortnight for each eligible employee.
It is a condition of entitlement that the business has paid salary and wages of at least that amount to the employee in the fortnight.
A business can also be entitled to a JobKeeper payment of $1,500 per fortnight for one business participant who is actively engaged in operating the business.
The JobKeeper scheme is administered by the Commissioner of Taxation.
The Commissioner pays the JobKeeper payment to entities shortly after the end of each calendar month, for fortnights ending in that month.
Some of the administrative arrangements for the scheme are set out in the Act.
Downloadable Resources:
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Readiness strategies in preparation for the Payday Super If you run a small business, paying Superannuation can feel like “one more admin job” on top of payroll, BAS and everything else. Two key changes mean Superannuation deserves a fresh look this year: The Super Guarantee (SG) rate is 12% for 1 July 2025 to 30 June 2026 (and remains 12% after that). From 1 July 2026, “Payday Super” starts — employers will be required to pay SG on payday , rather than quarterly, and contributions must be paid into the employee’s fund within 7 days of payday . What does SG at 12% mean in everyday terms? SG is calculated on an employee’s Ordinary Time Earnings (OTE) (often the base rate and ordinary hours, plus certain loadings/allowances depending on how they’re paid). The key point for most businesses is that the Superannuation cost is now 12 cents for every $1 of OTE. If you haven’t already, it’s worth confirming whether your staff packages are “plus super” (super on top) or “inclusive of super” (rare, but it happens). A small misunderstanding here can quietly create underpayments. What is “Payday Super” and why is it changing? Many employers pay the Superannuation Guarantee (SG) quarterly. Payday Super changes the rhythm: From 1 July 2026 , each time you pay OTE to an employee, it creates a new super payment obligation for that payday. You’ll have a 7-day due date for the SG to arrive in the employee’s fund after each payday (this is designed to allow time for payment processing). The ATO is implementing the change, and guidance is already being published to help employers prepare. This reform is aimed at reducing unpaid super and making it easier for workers to see whether super has actually been paid, closer to when they’re paid wages. Quarterly vs payday Super