PKF Australia

Accountants and Business Advisers

Case Study Three – JobKeeper Payment – Stood Down

The Musty Goat pub is owned by Gavin and has had to close down due to COVID-19. Gavin had one employee, Kate.

Kate has been stood down. Kate previously earned $1,000 per fortnight but now earns $0 per fortnight.


  • Gavin needs to continue to engage with Kate and pay her a minimum of $1,500 per fortnight.
  • The government will then pay Gavin a subsidy of $1,500 per fortnight monthly in arrears.
  • No Super is required to be paid in respect of the payment made.

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