Supporting employers

Yes. The laws around SG have not changed. You’re generally required to pay super for employees who are:

• Earning over $450 (before tax) in any calendar month
• Employed on a full-time, part-time or casual basis (even if they’re only working in Australia temporarily); 18 and over, or under 18 but working more than 30 hours per week

Legally, the ATO can't extend the due date for SG contributions. If you are experiencing difficulty in making payments, you may have the option to pay as much as you can by the due date, even if you can't pay in full. If you can’t pay the full amount, you’ll need to lodge a Super guarantee charge statement with the ATO. For more details, visit the ATO website.

On 21 July the Federal Government announced proposed changes to JobKeeper including an extension through to 28 March 2021. These changes do not impact JobKeeper payments until after 28 September 2020. For JobKeeper changes and key dates visit the ATO.

You would be eligible for JobKeeper payments based on the following:

On 1 March 2020, you carried on a business in Australia or were a not-for-profit organisation that pursued your objectives principally in Australia.

You employed at least one eligible employee on 1 March 2020.

Your eligible employees are currently employed by your business for the fortnights you claim for (including those who are stood down or re-hired).

Your business has faced either a:

• 30% fall in turnover (for an aggregated turnover of $1 billion or less)
• 50% fall in turnover (for an aggregated turnover of more than $1 billion)
• 15% fall in turnover (for ACNC-registered charities other than universities and schools)

Visit the ATO website.

As an employer, you will receive a payment from the ATO of $1,500 per employee per fortnight if you and your employees meet the eligibility criteria (JobKeeper payments began in the first week of May 2020). An employer will usually receive $3,000 a month per eligible employee for the two fortnightly periods in that month. For more information, go to the ATO’s payment information.

Whether super is payable depends on an employee’s salary. Superannuation is payable according to ordinary rules for payments to employees for ordinary time earnings and payments made to cover an employee’s usual wages. Super is not payable for payments to employees in excess of an employee’s usual wages. For employees who have been stood down without pay, superannuation is not payable on the JobKeeper Payment. For more information go to the ATO website.

The ATO introduced a SG amnesty on 6 March 2020. Under the amnesty, the ATO is allowing employers to disclose and pay previously unpaid super guarantee charge (SGC), including nominal interest, that they owe their employees. The amnesty applies from 1 July 1992 to 31 March 2018. Employers participating in the amnesty will need to disclose, lodge and pay by 7 September 2020. 

Employers who take up the amnesty will be able to claim a tax deduction for the SGC amounts paid to the ATO by 7 September 2020, won’t incur the administration component ($20 per employee per quarter) or Part 7 penalty (up to 200% of the SGC). If your circumstances have changed due to Covid-19 and you may have difficulty paying the liability, you may be eligible for a payment plan. Visit the ATO website for more information.

The Government has introduced a subsidy program to support employees and businesses. The JobKeeper payment is intended to provide wage subsidies to businesses that are significantly affected by COVID-19 in order to keep employers and employees connected and able to resume operations when restrictions are lifted. For information go to the JobKeeper Payment: Supporting businesses to retain jobs factsheet.

In response to business closures and stand downs, the government has introduced the JobKeeper payment to help support businesses and employees. If your business has temporarily closed, you may be eligible for the JobKeeper payment. For additional information visit the Fair Work website. 

To help you and advise your employees, the Fair Work website provides information to guide you if employment ends during the coronavirus pandemic. We can also help you and your employees with any super-related queries.

Access to super is available to people in limited circumstances if their working hours have been reduced or stopped as a result of the pandemic. The ATO is looking after the application process for anyone looking to access their super. We’ve explained more and how to apply here.

It is usually up to an employer, if you want to offer special pandemic leave to your staff – unless it’s covered in the Modern Awards that apply in your business. On 1 April, Fair Work Australia updated 103 awards during the coronavirus pandemic - it’s worth checking if these changes apply to your organisation.

The Victorian Government is providing one-off payments to financially support eligible Victorian workers, including parents and guardians, who are required to self-isolate or quarantine due to Coronavirus (COVID-19). There’s more information below or visit the DHHS website.

• $300 Coronavirus (COVID-19) Test Isolation Payment provides financial support to Victorian workers while they self-isolate to wait for the results of a coronavirus (COVID-19) test.
• $1500 Coronavirus (COVID-19) Worker Support Payment provides financial support if you test positive for coronavirus (COVID-19) or are a close contact of a confirmed case and you are quarantining at home as instructed by the DHHS.
• If you are the parent or guardian of a child under 16 who has tested positive for coronavirus (COVID-19) or is a close contact of a confirmed case and you have been instructed to self-isolate or quarantine by the DHHS, you may also be eligible for the $1500 Coronavirus (COVID-19) Worker Support Payment.
   

Full-time and part-time employees who cannot come to work because they're sick with coronavirus (or other illness) can take paid sick leave if they have accrued it. If an employee needs to look after a family member or a member of their household who's sick with coronavirus, or suffering an unexpected emergency, they're entitled to take paid carer’s leave if they have accrued leave. Go to the Fair Work website for more.

No. The only employees eligible for JobKeeper payments are Australian citizens, the holders of a permanent visa, and Special Category (Subclass 444) Visa holders as at 1 March 2020.  To receive JobKeeper payments, an employee must be a resident for Australian tax purposes on 1 March 2020. 

There’s helpful resources for your employees on the SuperFriend website. They focus on supporting and helping to achieve a mentally healthy workplace.

• Supporting colleagues through loss and hard times
• Staying motivated when working from home
• Connecting with your employees during social distancing
• Plan for stress as a team
• Communication and control through change