COVID-19 Edition 8: JobKeeper and Superannuation

Employers are not required to pay superannuation on additional payments that are made to employees as a result of JobKeeper payments.  Where an employer receives the JobKeeper payment to subsidise the salaries and wages they ordinarily pay to eligible employees, these payments of salaries and wages remain subject to the usual superannuation obligations.  

However, an employer will not be required to make superannuation payments for an employee for JobKeeper payments made to employees. This includes employees who are stood down because employers have no obligation to pay salaries and wages to employees who are stood down.  It will be up to the employer if they want to pay superannuation on any additional wage paid because of the JobKeeper Payment.