According to ATO, one of the conditions that employers must satisfy to receive the JobKeeper payment for eligible employees is called the wage condition. This is when the employer must have already paid at least the JobKeeper amount (less PAYG withholding and any salary sacrificed amounts) to the employee for the fortnight.
In some cases, the JobKeeper amount the employer pays will be more than the amount it is required to pay its employee solely in relation to the performance of their work and any paid leave they take for that fortnight.
For the purposes of calculations made under the super guarantee (SG) legislation, this additional amount is excluded from being salary and wages and is not included as part of the employee’s ordinary time earnings.
This is provided that the additional amount was reasonably attributable to the employer satisfying the wage condition of the employee for a particular fortnight. The additional amount will be reasonably attributable to the employer satisfying the wage condition where the employer has a reasonable belief that it is entitled to a JobKeeper payment.
For SG purposes the employer does not need to make any super contributions in respect of that additional amount to avoid a super guarantee charge (SGC) liability – though the employer can choose to do so. Employers may have other super obligations under an industrial agreement, award, or contract.