조금전 Wage Subsidy 내용이 다시 바뀌었습니다.  아래 링크에서 확인가능합니다.  어제와 같은 소재목의 내용을 아래에 달겠습니다.   

https://workandincome.govt.nz/online-services/covid-19/declaration-wage-subsidy.html​

Your obligations to use the subsidy to retain and pay your employees 

·         You acknowledge that the granting of your application and your receipt of the subsidy does not override your existing obligations under the Employment Relations Act 2000;

 ·          

·         You will not make any changes to your obligations under any employment agreement, including to rates of pay, hours of work and leave entitlement, without the written agreement of the relevant employee; [3]

·         You will retain the employees named in your application as your employees for the period you receive the subsidy in respect of those employees;

·         You will not unlawfully compel or require any of the employees named in your application [4] to use their leave entitlements for the period you receive the subsidy in respect of those employees; [5]

·         You will only use the subsidy for the purposes of meeting your named employees ordinary wages and salary and your obligations in relation to this subsidy.

·         You remain responsible for paying your employees ordinary wages and salary for the employees named in your application.

·         You will for the period you receive the subsidy:

- use your best endeavours to pay at least 80 per cent of each named employee’s ordinary wages or salary; and

- pay at least the full amount of the subsidy to the employee; but

- where the ordinary wages or salary of an employee named in your application was lawfully below the amount of the subsidy before the impact of COVID-19, pay the employee that amount.

·

         The ordinary wages or salary of an employee are:

- as specified in the employee’s employment agreement as at 26 March 2020; or

- if you ended your employment relationship with any employee named in your application as a result of your business being adversely affected by the COVID-19 outbreak and have re-employed that employee on or after 17 March 2020, as specified in the employee’s employment agreement as at the date that employment relationship ended.

상기 내용중 파란색 부분을 참고바랍니다.  우선, 고용주는 Wage Subsidy를 받는 기간에는 해당직원의 모든 Wage Subsidy를 포함하여 최소한 80%의 일상주급을 지급하도록 노력해야 합니다.  그렇지만, 주급이 Wage Subsidy 금액보다 낮은 경우에는 주급만 지급하면 됩니다.  

예를들어 보겠습니다.  주급이 $700 이라 하면 (주 20시간이상 근무), 일상주급의 80%는 $560.00 입니다.  그렇지만, 해당직원의 Wage Subsidy 총액이 $585.80 이므로 $585.80 을 지급해야 합니다. 

만약, 같은 예에서 주급이 $800 이라면, 최소한 주급 $640를 지급해야 합니다.  

그리고, 만약 주급 $177.00 (10시간 근무)인 경우, Wage Subsidy가 $350.00 이지만 직원급여 $177.00를 지급하면 됩니다 (여기서 어제 발표한 내용과 큰 차이가 있습니다)

아래에 재무부장관 Grant Robertson 의 Facebook page의 내용입니다.  오늘 낮 1시경에 올려놓은 글입니다.

상기 5번째 단락에 보시면, 일상급여의 80%지급이 불가능한 경우에는 적어도 해당 Wage Subsidy 는 지급해야 한다 합니다.

이제 어느정도 명확해진 것 같습니다.   추후에 새로운 Update 내용을 올리겠습니다.

 -주의-

본 칼럼은 안내를 목적으로 쓰여졌으므로, 저희글에 의지하여 발생하는 손실에 대해서 저희가 책임을 지지 않습니다. ​