Per FirstStateSuper

If you are found to be an eligible employer, you will be paid $1,500 per fortnight per eligible employee. Eligible employees must receive, at a minimum, $1,500 per fortnight, before tax, and employers are able to top-up the payment.
This leads, in some special cases, to a choice in the amount of super you could pay to an employee.
If you have an employee that ordinarily receives less than $1,500 in income per fortnight before tax, and you receive the $1500 JobKeeper Payment for this employee, you must pay the employee, at a minimum, $1,500 per fortnight, before tax. But, you can decide if you want to pay superannuation on any additional wages paid because of the JobKeeper Payment.
The JobKeeper subsidy will start on 30 March 2020, with the first payments to be received by employers in the first week of May.
For more information on how the payment process works, visit the Australian Government website.




https://firststatesuper.com.au/employer/news/accessing-the-jobkeeper-payment-and-what-it-means-for-super?ecid=sr-tbt-su-ac-l2-news_emp_acurity-def-B5A9C2115BC70A428BCB1909D66E208E7BFF7258E9B6FBA5E207D862B9982ACE&mid=DM182435&bid=114352273