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The JobKeeper Payment scheme was introduced to help provide a wage subsidy to businesses that are significantly affected by COVID-19.
Our JobKeeper guides provide step-by-step information on how to enrol and meet your monthly reporting obligations.
Check out this video for an overview of the payment:
If you have questions about workplace entitlements and obligations, or if you’re concerned that someone is doing the wrong thing in relation to JobKeeper, visit Keeping JobKeeper payment fair.
You will need to pay your employees for fortnight 13 by 27 September 2020.
Your GST turnover is your total business income, not just your profit. When you’re calculating GST turnover, don’t include any:
To be eligible for the first extension period (28 September 2020 – 3 January 2021), you’ll need to demonstrate that your actual GST turnover has declined in the September 2020 quarter (July – September 2020) relative to a comparable period (generally July – September 2019).
To be eligible for the second extension period (4 January 2021 – 28 March 2021), you’ll need to demonstrate that your actual GST turnover has declined in the December 2020 quarter (October – December 2020) relative to a comparable period (generally October – December 2019).
That’s fine. If you meet the turnover test for the first extension period you may be eligible to receive JobKeeper payments for the second one from 4 January 2021 – 28 March 2021.
Alternative tests for determining turnover and payment rates may be available in some circumstances.
If you’re already claiming JobKeeper for your employees and/or business participant before 28 September, you don’t need to reassess their eligibility.
See Your eligible employees if you’re new to JobKeeper and you want to work out which employees you can claim for.
That will depend on which JobKeeper extension period you are paying your eligible employees and/or business participant for and which payment rate tier they fall into.
Here is a summary of how the payments will work from 28 September 2020.
How much do I need to pay my tier 1 employees?
How much do I need to pay my tier 2 employees?
28 September 2020 – 3 January 2021
4 January 2021 – 28 March 2021
You'll need to withhold tax along with any other payments each fortnight and continue paying super for the hours that your employees work.
See How much to pay if your eligible employee normally earns less or more than the applicable minimum amount a fortnight.
It will depend on whether they meet the 80-hour threshold. Your employee will satisfy the 80-hour threshold if, in their 28-day reference period, the total of the following is 80 hours or more:
If your eligible employee satisfies the 80-hour threshold, you can claim the tier 1 payment rate for them. If they do not meet the 80-hour threshold, you can claim the tier 2 payment for them.
If you made your employee redundant after the appropriate eligibility date, you can choose to re-engage them and claim JobKeeper on their behalf if you both meet the eligibility criteria. You can only pay them JobKeeper from the fortnight they were re-engaged.
If your employee resigns within a JobKeeper fortnight, you will need to pay them for that fortnight and notify us through your monthly declaration.
No. However, if you’re registered for PAYG Withholding then you would still report total salary/wages and withheld amounts as usual on your activity statement.
To enrol for JobKeeper as an eligible business participant, you can’t be an employee (other than a casual employee) of another entity at the time of enrolment.
If you’re an eligible sole trader and also a long-term casual employee of another business, you can choose to let your employer claim the JobKeeper payments on your behalf, or you can claim as a sole trader, but not both.
Once you are enrolled as an eligible business participant, you are allowed to gain permanent employment and earn additional income, however you must remain actively engaged in your business.
No you don't need to be registered for GST.
To claim a JobKeeper payment as a sole trader, or on the basis of your participation in a business of a trust, partnership or company, you needed to hold an active ABN at 12 March 2020 and have either reported certain business income or GST sales. In limited cases, further time can be provided to meet the requirements. See Commissioner's discretion to allow further time.
Yes, unless you are in receipt of any of these payments during the JobKeeper fortnight:
The JobKeeper payment is a wage subsidy for your employer so if your employer is paying you an annual leave payment, the $1,500 (or from 28 September 2020, the applicable tier 1 or tier 2 amount) will subsidise part or all of this amount – it’s not an additional amount.
If you’re concerned about your leave balance and JobKeeper, see FairWork's website.
You can only receive the payment from one employer at a time. Here are some different scenarios:
That depends. To be able to change your JobKeeper employer you need to meet a few criteria:
Between 1 March 2020 and 1 July 2020 you must have:
At the time you agree to be nominated you cannot:
You must also meet all other eligibility requirements for the extension.
Not necessarily. You can earn additional income without your JobKeeper payments being affected as long as you maintain your employment (including being stood down) with your JobKeeper-eligible employer.
Talk to your employer. If your employer chooses to participate in the JobKeeper scheme (they don’t have to), it’s their responsibility to notify each eligible employee that they intend to nominate.
Once you have done this, generally you cannot change the employer who is claiming JobKeeper payments for you unless you are nominated by a new employer for JobKeeper fortnight 10 onwards (from 3 August 2020) and you meet certain requirements.
You can also refuse to participate if you choose.
See your options if you are nominated by your employer for further guidance.
Check out our employees page for more information.
To check if you’re eligible, see early release of your super due to COVID-19.