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JobKeeper 2.0 fact sheet 3 - applying for the payment

JobKeeper 2.0 will provide eligible employers with a wage subsidy to eligible employees from 28 September to 28 March 2021. JobKeeper 2.0 is an extension of the original JobKeeper Payment (JobKeeper 1.0) which will end on 27 September.

JobKeeper 2.0 has made changes to the amount of the wage subsidy and the turnover test

JobKeeper 1.0 JobKeeper 2.0
Eligible employees average hours worked in 28 days before 1 March 2020 or 1 July 2020 30 Mar 2020 - 27 Sept 2020 28 Sept 2020 - 3 Jan 2021 4 Jan 2021 - 28 Mar 2021
More than 20 hours $1,500 per fortnight
$1,200 per fortnight $1,000 per fortnight
Less than 20 hours $750 per fortnight $650 per fortnight
Turnover Test GST turnover has or will be reduced by more than 30 % relative to a comparable period a year ago. Must demonstrate a 30% decline in actual GST turnover during the relevant quarter.
Turnover Test Period A month or quarter, compared to the same month or quarter in 2019 (March 2019 compared to March 2020 or quarter starting on 1 July 2020 compared to the same quarter in 2019). September quarter 2020 (July, August, and September) compared to the same quarter in 2019. December quarter 2020 (October, November and December) compared to the same quarter in 2019.

Once you have determined that your business is eligible for JobKeeper 2.0 there are a number of things you must do to ensure that your business receives the payment each fortnight.

Already receiving JobKeeper 1.0

If you were already receiving JobKeeper 1.0 and you remain eligible for JobKeeper 2.0 you will not need to re-enrol.

You will be required to:

  • Re-assess your eligibility for JobKeeper 2.0 with reference to your actual turnover in the September (and December) quarter by demonstrating that you have had a 30 percent decline in actual turnover. The required monthly business declarations will allow you to confirm that you remain eligible and meet the relevant test.
  • Notify the ATO in the approved form regarding the applicable pay rate under JobKeeper 2.0.
  • Notify your employee of the applicable pay rate within 7 days of providing this notice to the ATO.

Newly eligible for JobKeeper 2.0

Enrol for the JobKeeper Payment with the Australian Tax Office

  1. Employers must enrol for the JobKeeper Payment.
  2. Notify your eligible employees that you are intending to claim the JobKeeper Payment on their behalf and check they are not claiming the JobKeeper Payment through another employer or have nominated for the payment through another business.
  3. Send the JobKeeper employee nomination notice to your nominated employees to complete and return to you.
  4. You can enrol for the JobKeeper Payment using the ATO Business Portal and your myGovID.
  5. In the online form, provide your bank details.
  6. Specify the estimated number of employees who will be eligible.
  7. Each month, you will need to submit a monthly JobKeeper Declaration report which:
    a. Reconfirms that 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 JobKeeper Payments.
    b. Provides some information as to your current turnover.
    c. Notify the ATO if your eligible employees change or leave your employment,

Payments to the employer are disbursed monthly in arrears.

Businesses without employees

Businesses without employees, such as the self-employed, are also eligible and can enrol. Businesses without employees will need to:

  • provide an ABN for their business,
  • nominate an individual to receive the payment and provide that individual’s Tax File Number; and
  • provide a declaration as to recent business activity.

People who are self-employed will need to provide a monthly update to the ATO regarding their turnover to declare their continued eligibility for the payments.

Payments will be made monthly to the individual’s bank account.

Further information

This fact sheet is part of a series on the JobKeeper Payment aimed at assisting members understand the requirements. More information is set out in:

#1 JobKeeper 2.0 - Overview

#2 JobKeeper 2.0 - Eligibility

#4 JobKeeper 2.0 – Receiving the Payment

#5 JobKeeper 2.0 – JobKeeper enabling directions

#6 JobKeeper 2.0 – Record Keeping and Reporting Requirements

The Federal Government and ATO has released the following information to assist businesses understand the scheme:

Contact a HIA Workplace Adviser

1300 650 620

or email enquiry@hia.com.au

Current at: 25 September 2020
HIA ref no: NFSIRE1365

 

Fact sheet 1 | Fact sheet 2 | Fact sheet 3 | Fact sheet 4 | Fact sheet 5 | Fact sheet 6