JobKeeper and Leave Accruals

Overview

Employees that usually accrue leave and are receiving JobKeeper under a stand down directive should still accrue leave based on their usual hours, as if the JobKeeper enabling stand down directive had not been given. For more information, visit the Fair Work Website.

Percentage of Time Worked Accruals

If you accrue leave as a ‘Percent of Time Worked’ you may need to leave accruals differently for those that aren’t working their usual hours.

You can manage this by creating a Pay Item specifically for accruing leave:

1. Go to Config > Payroll > Pay Items > Create new Pay Item

2. Set the Pay Item Type to ‘Pay’ and the Pay Basis as ‘Pay based on time worked’.

3. Set the Rate Multiplier to 0.00 to ensure that the employee is not paid for this time.

4. Set the Super and Taxes to ‘Exempt’.

5. Set the Payment Summary Settings to ‘Not Applicable’.

Update Leave Categories

You will need to update your Annual Leave, Personal Leave, and Long Service Leave Categories to accrue on this Pay Item in Config > Leave.

Where an employee is paid JOBKEEPER-TOPUP and no ordinary hours, you can configure a fixed pay item to apply 38 hours of time that leave should be accrued against. For more information on applying fixed pay items to employees click here.

Alternatively, you can manually add the leave accruing pay item in Process Payroll.

Employees Working Reduced Hours

In the case of an employee working reduced hours, you can use either of these methods to apply the leave accruing pay item for the difference between the employee’s usual hours and the hours actually worked.