If eligible employees had an approved salary sacrifice arrangement on 1 March or 1 July 2020 that has, in this financial year, resulted in negative YTD Payee Gross in the pay event due to the payment of salary and wages via the separately itemised JobKeeper top-up payment, then:
- Transfer the negative YTD Payee Gross to reduce the JOBKEEPER-TOP-UP YTD amount
- If the approved salary sacrifice arrangement included other separately itemised allowances, reduce those reported amounts by the remaining negative balance
- Reported income must be zero or greater – you cannot report negative YTD amounts
- Salary sacrifice arrangements that exceed payments to employees must be adjusted for the changed covid-19 circumstances