If I have eligible employees earning less than $1,500 a fortnight, before tax, do I “top-up” the employee’s pay to $1,500 a fortnight, before tax? Posted on April 27, 2020 by Erin Lynch - A If I have eligible employees earning less than $1,500 a fortnight, before tax, do I “top-up” the employee’s pay to $1,500 a fortnight, before tax? Yes. However, the top-up amount is not subject to superannuation. Back to Top