Are you currently receiving JobKeeper? You need to make sure additional employees haven’t become eligible with the new rules!
With the employee test date for JobKeeper moved to 1 July 2020, some additional employees might have become eligible for JobKeeper. The August JobKeeper monthly business declaration is due by 14 September and is different to the previous form as it covers three JobKeeper fortnights.
Employers need to ensure that they identify all additional employees who could be eligible for JobKeeper to ensure that they comply with the “one in, all in” principle and that they meet the nomination requirements.
The first round of JobKeeper ends on 27 September 2020. To receive JobKeeper from 28 September 2020, employers need to reassess their eligibility with reference to actual GST turnover for the September 2020 quarter (for JobKeeper payments between 28 September to 3 January 2021), and again for December 2020 quarter (for payments between 4 January 2021 to 28 March 2021). However, we are still waiting on the rules relating to these periods to be released.
From this date, the JobKeeper payment rate will reduce and split into a higher and lower rate based on the number of hours the employee worked.
Eligible Employee – New Rules
You are an eligible employee for a JobKeeper fortnight starting from 3 August 2020 if you are all of the following:
- employed by an eligible employer (including if you were stood down or re-hired) at any time in the JobKeeper fortnight
- not in receipt of any of these payments during the JobKeeper fortnight
- government parental leave or Dad and partner pay under the Paid Parental Leave Act 2010
- a payment in accordance with Australian worker compensation law for an individual’s total incapacity for work.
- either an eligible employee for a JobKeeper fortnight ended before 3 August 2020 using the 1 March test or you met the 1 July test.
To meet the 1 July test you must satisfy all of the following on 1 July 2020:
- you were employed by the eligible employer (or another entity in their wholly owned group), either as a
- non-casual employee (whether full-time, part-time or fixed-term)
- long-term casual employee (employed on a regular and systematic basis during the 12 month period that ended 1 July) and you were not a permanent employee of any other employer
- you were aged 18 years or older (if you were 16 or 17 you can also qualify if you were independent or not undertaking full time study on 1 July 2020)
- you were either
- an Australian resident (within the meaning of the Social Security Act 1991) – see residence descriptions External Link on the Services Australia website
- an Australian resident for the purpose of the Income Tax Assessment Act 1936 and the holder of a Subclass 444 (Special Category) visa
Employers are required to provide eligible employees with a JobKeeper payment – employee nomination notice, which must be completed and returned to employers.
If an employee started work with a current employer after 1 July 2020, the employer will not be eligible to claim JobKeeper payments for employee.