JobKeeper - Non MYOB® Users - Reporting TopUp Payments


Before reading this Help Article - please read JobKeeper - The Basics first


Note 1: This Help Article outlines how to report JobKeeper TopUp payments using STP Creator. We cannot advise whether you need to make a JobKeeper TopUp payment, nor how much you need to pay as a JobKeeper TopUp payment. You should check with the ATO or your Tax Advisor if in doubt.


Note 2: This Help Article was prepared for the original JobKeeper program when the payment rate was $1500 per fortnight. For JobKeeper Extension, while the method of reporting stays the same, the Payment Rates vary - see JobKeeper Extension Topup Payments at the end of this article.



Using STP Creator - Non - MYOB® Users


Where you have eligible employees who are paid a JOBKEEPER-TOPUP amount, this must be reported in STP as a YTD amount. This requires the use of one of the Allowance Other STP fields.


STP Creator comes with a maximum of 4 'Allowance Other' STP Fields.


If you are required to make JobKeeper TopUp payments (usually if an eligible employee earns less than $1500 per fortnight), you need to first decide how to record JobKeeper TopUp payments in your payroll records.



In your payroll records

JobKeeper Payments received from the government are assessable income. You may need to create a new income account in which to record these receipts.


Create a new Wages record called JobKeeper TopUp (or similar) if you are required to top up an employee's wages, usually if they earn less than $1500 per fortnight. Top up payments are subject to tax, however superannuation guarantee is optional on this top up component.


Take care with entitlements which may have been based on normal wages, you may need to adjust to ensure entitlement calculations take JobKeeper TopUp payments into account where necessary.


When paying an employee for wages earned during the period, record these are you normally would. For example:


If you pay your employees weekly, we suggest you leave any TopUp for the 2nd payment during the JobKeeper Fortnight. For example if an employee earns $600 in week 1 and $900 in week 2 of the relevant fortnight, a TopUp may not be required for this fortnight.


If you are unsure how to set things up or record your payroll to reflect JobKeeper TopUp payments, please consult your bookkeeper or accountant.



In STP Creator


Add the Required STP Fields


JOBKEEPER-TOPUP

Open 'Select STP Fields' from the Permanent Data Set screen. Scroll down locate an unused Other Allowance field (Item 62, 64, 66 or 68. In this example we will assume you already use Item 62, 64 and 66 for other Allowances, and so we will use ID 68 (tick ID 68 - ID 69 should also be ticked) - if you are not using Items 62, 64 or 66 you can use one of those instead). Next double click on Item 68 and complete the 'Allowance Desc' field exactly as shown below (JOBKEEPER-TOPUP - do not deviate in any way from this description) and then click OK:




This OK to close the 'Select STP Fields' screen



2. Load Payroll Data


At Step 2, add a new entry for each employee who has been paid a TopUp amount this Payroll Year. For the STP Field Name, select 'Other allowance 4 Value' (remember that the Description for Other Allowance 4 was above set to JOBKEEPER-TOPUP) and add the YTD amount, then click Update - as shown below.




This is how the TopUP amount will show on the Final STP Report Data screen for Mary Jones (1st in List).







Historical Reports in Single Touch Portal

When reviewing historical reports under Entities > History, the Single Touch Portal will display JOBKEEPER notifications and amounts as per the image below.






Clean up after end of Payment Period

If you have not reported any JobKeeper TopUp payments this payroll year, you can  return things back to how they were pre JobKeeper. Click the 'STP Fields' button from the Permanent Data Set screen. Next remove the Description from STP Field ID 68 and de-select both ID 68 and ID 69, otherwise de-select these 2 after you commence a new Payroll Year. If you have made TopUp Payments in this Payroll Year, you must continue to report these TopUp payments until you send through a Final Indicator for this employee and this payroll year.


Otherwise once you start a new payroll year, click the 'STP Fields' button from the Permanent Data Set screen, remove the Description from STP Field ID 68 and de-select ID 68 and ID 69.



Extra Assistance Required

As with any STP Creator issues, if you are having difficulty resolving, send us an email with the details (including screenshots). We will provide guidance via email as soon as we can. Alternatively if you would like someone to connect remotely to resolve the issue, we have a HelpMe! service - see link under Extras on our Purchase Page here - a fee applies.






JobKeeper Extension - Non MYOB® Users - Reporting TopUp Payments only


Under the original JobKeeper program, $1500 per fortnight was the set payment rate for JobKeeper. Where an employee was being paid more than they would have been paid but for JobKeeper, the difference was to be reported as a JOBKEEPER-TOPUP amount.


With the introduction of JobKeeper Extension, not only is there a TIER system, payment rates reduce during the JobKeeper Extension period. These are the applicable rates for the specified periods:


Quarter 3 (28 September 2020 to 3 January 2021) comprises 7 fortnights of:

• Tier 1 - $1,200 per fortnight for those working 80 hours or more in any reference period; and

• Tier 2 - $750 per fortnight for those working fewer than 80 hours in any reference period


Quarter 4 (4 January 2021 to 28 March 2021) comprises 6 fortnights of:

• Tier 1 - $1,000 per fortnight for those working 80 hours or more in any reference period; and

• Tier 2 - $650 per fortnight for those working fewer than 80 hours in any reference period


TOPUP

The procedure for reporting JOBKEEPER-TOPUP payments does not change. Report the TOPUP in the usual manner, using the applicable payment rates to determine if a TOPUP is being paid. If you are unsure whether and amount should be reported as a TOPUP, please consult the ATO or your Tax Adviser. We are not authorised to provide advice in this regard.