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Note: The COVID-19 situation is changing. We will constantly be updating this section throughout the lockdown period. Please continue to check back here for regular updates. Refer to the JobKeeper Change Log for any changes. |
General
Many customers have been asking what to pay their employees at this unprecedented time. Below are links to government websites that offer free advice on the types of payments to pay your employees:
- Australian Government (business.gov.au)
- Treasury Australia (treasury.gov.au)
- Australian Taxation Office (ato.gov.au)
- Fair Work Australia (fairwork.gov.au)
JobKeeper Payment for Employers and Employees
As per business.gov.au (© Commonwealth of Australia 2019), affected employers will be able to claim a fortnightly payment of $1,500 per eligible employee from 30 March 2020, for a period of 6 months (13 fortnights). This has been extended to 28 March 2021 and from 28 September this will be paid as a tiered approach with a different amounts per quarter.
- Quarter 3 (28 September 2020 to 3 January 2021) comprises 7 fortnights of:
- Tier 1 - $1,200 per fortnight for those working 80 hours or more in any reference period; and
- Tier 2 - $750 per fortnight for those working fewer than 80 hours in any reference period
- Quarter 4 (4 January 2021 to 28 March 2021) comprises 6 fortnights of:
- Tier 1 - $1,000 per fortnight for those working 80 hours or more in any reference period; and
- Tier 2 - $650 per fortnight for those working fewer than 80 hours in any reference period
Eligible Employers
Employers may be eligible for the subsidy if:
- on 1 March 2020, you ran a business in Australia, or were either a
- not-for-profit organisation that pursued your objectives principally in Australia, or
- deductible gift recipient (DGR) endorsed either as a public fund or for a public fund you operated
- under the Overseas Aid Gift Deductibility Scheme (DGR item 9.1.1), or
- for developed country relief (DGR item 9.1.2).
- You employed at least one eligible employee during the JobKeeper fortnight you are applying for. This includes employees who are stood down or re-hired.
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- original decline in turnover test (this is tested during enrolment and therefore you may have already satisfied this)
- actual decline in turnover test for the relevant period (if seeking payments under the JobKeeper extension period from 28 September 2020).Your business satisfies the
- Your business is not in one of the ineligible employer categories.
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Important: for more information on whether your organisation is eligible please see ATO - JobKeeper Payment - Eligible employers |
Eligible Employees
Eligible employees are employees who:
- are currently employed by the eligible employer (including those stood down or re-hired)
- are full-time, part-time, or long-term casuals (a casual employed on a regular basis for longer than 12 months as at the eligibility test date)
- are at least 18 years of age
- are an Australian citizen, the holder of a permanent visa, a Protected Special Category Visa Holder, a non-protected Special Category Visa Holder who has been residing continually in Australia for 10 years or more, or a Special Category (Subclass 444) Visa Holder
- are not in receipt of a JobKeeper Payment from another employer
- were employed on 1 March 2020 for payments before 3 August 2020 or were employed on 1 July 2020. Whichever of these dates are used will be the eligibility test date
If your employees receive the JobKeeper Payment, this may affect their eligibility for payments from Services Australia, as they must report their JobKeeper Payment as income.
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Important: for more information on which employees are eligible please see ATO - JobKeeper Payment - eligible employees. |
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Note: Use the new JobKeeper Payments Report in CloudPayroll to assist with identifying eligible employees. |
Key Dates
