Don’t be tempted to pay State or Territory payroll tax on JobKeeper top-ups
In case you may not be aware, most, if not all, States and Territories have kindly agreed to exempt from the payroll tax liability those amounts paid as top-ups to employees who did not earn the minimum $1,500 for JobKeeper purposes.
Please note it is only the top-up amounts that are exempted from payroll tax so you will need to keep careful records, but in the case of employees who have been stood down it could include the whole $1,500 they have been paid in order to be eligible for JobKeeper.
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