Royal Assent passed 9th April 2020. Legislation
has given the Commission of Taxation discretion on how to implement. New rules and conditions are being released constantly.
Please check back to his information often.
Full details of eligibility requirements are contained in our ‘Jobkeeper
Scheme’ page and also Fact sheets provided by the Australian Government.
Employers will be able to enroll in JobKeeper from 20th April
- Via an Online
form on the Business, BAS & Tax Agent portals.
- Must be lodged
by 31st May 2020 for reimbursement of April wages being Fortnight 01 and Fortnight 02.
Monthly Declarations are now open via the BAS Agent, Tax Agent or Business portals.
Then after the 4th May the ATO can be notified of eligible employees:
- Via STP
system – not yet available
If your business is enrolled and receiving JobKeeper wage subsidy payments, you will need to lodge monthly business declarations to be able to continue receiving the payments and be eligible. These declarations must be submitted between the 1st and 14th of each month to claim the previous month's JobKeeper payments. Your tax or BAS agent can do this for you or alternatively you can lodge via the ATO Business Portal using MyGovID.
Decline in Turnover
Each individual entity will need to apply the BASIC TURNOVER TEST, or
the ALTERNATIVE TURNOVER TEST if their individual entity turnover did decline.
If so they then apply either the 30% or 50% test.
NFPs registered with ACNC are only 15%.
Comparing Turnover: Compare one of..
- GST turnover
for March 2020 with March 2019
- Projected GST
turnover for April 2020 with April 2019
- Projected GST
turnover for any other month with the corresponding month in 2019. This
is for opting into the Scheme at a later date
- Projected GST
turnover for quarter starting April 2020 with same quarter in 2019
Nomination form is now available here and is to be retained by the employer. Both the Employer and Employee need to
complete this form. It is not provided to the ATO. Do not however, send
this to client’s employees until you have been engaged to do so.
After you have worked out you and your employees
If you or your client meet the eligibility criteria and want to start
claiming the JobKeeper payment on behalf of employees, you or the client need
to start paying them at least $1,500 per fortnight (before tax) and continue to
pay them for as long as you keep claiming. You will need to get the April
payments up to date before the 26th April.
When do I have
Jobkeeper Fortnight 01 and Fortnight 02 is now
over. These payments and/or top up payments needed to be done by the 8thMay 2020 for reimbursement for the month of April.
Moving forward to Fortnight
03, each fortnight must show a gross amount of a $1,500 as a minimum.
Should your business pay cycle be monthly, this must show consistency and show
a minimum of $3,000 per month. Single Touch Payroll will be important for
your business to show that these payments have been made.
You cannot claim the JobKeeper payment on behalf of employees who were
not paid at least $1,500 before tax during each JobKeeper payment period.
You cannot claim the JobKeeper payment in advance. The JobKeeper payment
is a reimbursement from the ATO to an employer in arrears.
The ATO have released special allowance codes to be used so that all
information is recorded through STP. These allowance codes will show the
Fortnight No and whether the employee has received a ‘top-up’ on their normal
wage. Should the correct allowance codes not be used, this could result
is a delay in any reimbursements paid into your bank account.
Employees who were stood down or on long term leave
Employees who have been stood down from work under the Fair Work
Act without pay may still be eligible employees as long as they were
in your employment and met the eligibility criteria on 1st March 2020.
You will need to have paid them at least the minimum amount of $1,500
for each fortnight you claim for, to receive the JobKeeper payment.
Employees who have been terminated
If an employee was terminated after 1st March 2020, you can re-engage
them and they will be eligible if they met the eligibility criteria on 1 March
If you want to claim the JobKeeper payment for employees you have
re-engaged, you will need to:
- confirm they want to be re-hired and participate in the JobKeeper
scheme with you
- re-engage the employees you want
to claim for
- ask them to complete the JobKeeper employee nomination notice and return it to you. You
are required to keep this form as part of your records keeping obligations
under the law.
- start paying them a minimum of
$1,500 (before tax) for each fortnight they are employed and you claim
You will only be paid a JobKeeper payment for employees from the
fortnight they were re-engaged. You cannot claim retrospectively for employees
More information will be released shortly. It is HIGHLY
recommended that you engage your BAS Agent to complete these tasks for
you. If they are done incorrectly, they may result in a delay of payment
For more information, you can access it here.
Jobkeeper Calendar (see below)
The Jobkeeper Calendar shows the pay run fortnights. It also shows
the last payment date for the month. The months are NOT calendar
To claim for April wages:
All April wage payments will needed
to be paid by the 8th May 2020. Monthly
declarations for reimbursement of April wages are open now and will be open
until 31st May 2020.
For all other pay runs:All
wage payments will need to be done within the fortnight specified. The
ATO will need to see through STP that the min amount of $1,500 was paid in each
note that the payment date of the wages is the leading factor here. It
does NOT matter what period the wages are being paid for. Should the
actual payment date (the date it came from the employers bank account) fall
within a Fortnight below, then that payment is deemed to be within that