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Jobkeeper Extension 2.0

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Good Morning ATO Community

 

I have a query regarding the alternative test periods for Tier 1 & 2 Jobkeeper payments. How far back can you go to use an alternative test period?

 

My reason for asking this is due to having an employee who has been on paid & unpaid maternity leave since April 2019. Prior to going on leave she was working above the average 20 hour threshold required for the Tier 2 payment. She is currently receiving the standard Jobkeeper $750 per week. As of next week (Jobkeeper 2.0 commencing period), will she qualify for Tier 1 or Tier 2 payment?

 

I have rung the ATO this morning and was told there is no information regarding how far back you can go to seek an alternative test and basically I have to make that judgement call. 

 

Just wondering if anybody can help with this?

 

Thank you

 

Sam

 

 

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Most helpful response

ATO Community Support

Replies 0

Hi @Hair_Group1

 

You will need to go back as far as you need for a reference period that wasn't affected by unpaid leave and will be more representative of their total hours in a typical 28-day period. The idea of having two tiers is so the employee is paid more closely to what they would normally be paid. It's important that you have workplace records to show the hours you used to work out their payment rate as well.

 

All the best.

 

Ari

1 REPLY 1

Most helpful response

ATO Community Support

Replies 0

Hi @Hair_Group1

 

You will need to go back as far as you need for a reference period that wasn't affected by unpaid leave and will be more representative of their total hours in a typical 28-day period. The idea of having two tiers is so the employee is paid more closely to what they would normally be paid. It's important that you have workplace records to show the hours you used to work out their payment rate as well.

 

All the best.

 

Ari