The JobKeeper Payment is a scheme to support businesses and not-for-profit organisations significantly affected by COVID-19, to help keep more Australians in jobs. The payment is administered by the Australian Taxation Office (ATO).
The ATO advise that:
- The JobKeeper Payment scheme has been extended for eligible businesses until 28 March 2021, see JobKeeper extension on ATO website.
- From 28 September 2020:
- employers need to demonstrate that their actual GST turnover has fallen against a comparable period
- tier 1 and tier 2 JobKeeper rates apply and are generally based on average hours worked by employees.
- For the JobKeeper fortnights starting 28 September 2020 and 12 October 2020 only, we are allowing employers until 31 October 2020 to meet the wage condition for all employees included in the JobKeeper scheme.
- Employers do not need to re-enrol to claim payments in the first extension if they are already enrolled in JobKeeper. They just need to check their continuing eligibility and submit this information to us online from 1 October 2020.
- Employers also need to tell us the payment tier they are claiming for each eligible employee or business participant in their November monthly business declaration.
- Tier 1: This rate applies to:
- all eligible employees who worked for 80 hours or more in the four weeks of pay periods before either 1 March 2020 or 1 July 2020, and
- eligible business participants who were actively engaged in the business for 80 hours or more in February and provide a declaration to that effect
- Tier 2: This rate applies to:
- any other eligible employees and eligible business participants
- Tier 1: $1,200 per fortnight (before tax)
- Tier 2: $750 per fortnight (before tax)
- Tier 1: $1,000 per fortnight (before tax)
- Tier 2: $650 per fortnight (before tax)