Share     Facebook icon Twitter icon Twitter icon

2. JobKeeper Payment actions for Employers

Back to front page

  1. To work out your fall in turnover, you can compare any month from March 2020 to September 2020, in which the fortnight falls.  For example:

    • GST turnover for March 2020 with GST turnover for March 2019

    • projected GST turnover for April 2020 with GST turnover for April 2019

    • projected GST turnover for the quarter starting April 2020 with GST turnover for the quarter starting April 2019.

    If you do not meet the decline in turnover test for the first period, you can keep testing for subsequent periods.  Once you meet the turnover test, you will be eligible from that fortnight going forward until the end of the JKP period.

  2. Continue to pay at least $1,500 to each eligible employee per JobKeeper fortnight. The first JobKeeper fortnight is the period from 30 March to 12 April.  Alternatively, you can make one combined payment of $3,000 for the first two fortnights paid by the end of April 2020.  If you did not make a payment of at least $1,500 for the first fortnight, you will be able to make a catch up payment by 26 April 2020.

  3. From 20 April 2020, you can enrol with the ATO for the JKP using the Business Portal and authenticate with myGovID. You must do this by the end of April to claim JKP for April.

  4. In the online form, you provide your bank details to receive the JKP and specify the estimated number of employees who will be eligible for the first JobKeeper fortnight (30 March – 12 April) and the second JobKeeper fortnight (13 April – 26 April).

  5. From 4 May 2020 you will be able to claim the JKP online via the ATO Business Portal or have us claim for you.

  6. You need to identify your eligible employees in the application form by

    • selecting employee details that are prefilled from your STP pay reports if you report payroll information through an STP enabled payroll solution,

    • manually entering employee details in ATO online services or the Business Portal if you do not use an STP enabled payroll solution.

  7. Submit the confirmation of your eligible employees online and wait for your confirmation email or SMS showing it has been received.

  8. Notify your eligible employees you have nominated them.

  9. The ATO will pay you the JKP for all eligible employees after receiving your application.

  10. Each month, you will need to reconfirm your reported eligible employees have not changed through ATO online services, the Business Portal or via your registered tax agent. This will ensure you will continue to receive the JKP from the ATO.

  11.  If your eligible employees change or leave your employment, you will need to notify the ATO  through your monthly JobKeeper Declaration report

You do not need to retest your reported fall in turnover, but you will need to provide some information as to your current and projected turnover. This will be done in your monthly JobKeeper Declaration report.

Who are Eligible Employees

Eligible employee of an employer for a JobKeeper fortnight is a person who satisfies the following requirements:

  1. On 1 March 2020:

    • the person was aged 16 years or over;

    • the person was an employee other than a casual employee of the employer, or was a long term (greater than 12 months) casual employee of the employer who is not a permanent employee of any other employer; and

    • the person was an Australian resident (within the meaning of section 7 of the Social Security Act 1991), or was a resident of Australia for the purposes of the Income Tax Assessment Act 1936 and was the holder of a Subclass 444 (Special Category) visa.

  2. At any time during the fortnight:

    • the person is an employee of the employer;

    • the person is not excluded from being an eligible employee. The exclusions relate to recipients of parental leave pay and dad and partner pay under the Paid Parental Leave Act 2010, and specified recipients of workers’ compensation.

There is also a requirement eligible employees have provided a notice to their employer agreeing:

  • to be nominated by the employer as an eligible employee under the JobKeeper scheme as the employer with which the employee will participate in the JobKeeper scheme;

  • they confirm they have not agreed to be nominated by another employer; and

  • they do not have permanent employment with another employer if they are employed as a casual employee with this employer

Employee Nomination Notices

Notify your eligible employees you are intending to claim the JKP on their behalf and check they aren’t claiming the JKP through another employer or have nominated the employee through another business.

Each eligible employer must send the JobKeeper employee nomination notice to your nominated employees to complete and return to you by the end of April if you plan to claim JKP for April. Keep it on file and send us a copy.  This JobKeeper employee nomination notice does not need to be lodged with the ATO.

Please print the attached ATO – JobKeeper Employee Nomination Notice and arrange for each eligible employee to complete, sign and date and retain for your records.

https://www.ato.gov.au/assets/0/104/300/387/d1aab7f2-fbe8-44b8-9ec1-4885ded1088e.pdf

Back to front page