Frequently asked questions about JobKeeper 2.0

 

  1. What are the differences between JK 1.0 and JK 2.0?
  2. What are the eligibility criteria in relation to turnover?
  3. If I haven’t received JobKeeper previously can I receive it in the December or March Quarter?
  4. If I qualify for the December quarter do I automatically qualify for the March quarter?
  5. When and how do I apply?
  6. Is there an extension for the wage condition to be met for Extension 1 and 2?
  7. What is the wage condition?
  8. What rate is used if an employee is not paid on hours worked?
  9. What is the Alternative Reference Period?
  10. How do we tell the ATO what employees and what rate?
  11. Do employees need to complete another nomination form for JobKeeper 2.0
  12. What about Business Participants in partnerships, companies and trusts?
  13. What about Income Attribution?
  14. Do I use Cash or Accounting for the Actual Decline in Turnover test?
  15. What are the Key Dates for JobKeeper 2.0 (Extension 1)?
  16. Do we need to report monthly?

APPENDIX A.

  1. THE BASIC TEST - DETAIL.
  2. Step 1: identify the turnover test period.
  3. Step 2: identify the relevant comparison period.
  4. Step 3: work out the current GST turnover for the periods.
  5. Step 4: work out which shortfall percentage applies.
  6. Step 5: work out if GST turnover has declined by the specified shortfall percentage.

APPENDIX B.

  1. THE ALTERNATIVE TEST - DETAIL.  

What are the differences between JK 1.0 and JK 2.0 

  1. JobKeeper 2.0 has generally the following differences:
    • Actual decline in turnover test based on actual quarter BAS rather than projected (assume based on a lodged BAS)
    • Attribution of income differences
    • Different payment rates and employee eligibility for each rate
    • Quarterly comparison on income only with reference to the decline in turnover test
    • Method of GST accounting narrowed to be how you report your BAS (originally entities using cash accounting for BAS could use either cash or accrual)
    • Two mutually exclusive qualification periods and tests
      • Extension 1 (28 September 2020 to 3 January 2021); and
      • Extension 2 (4 January 2021 to 28 March 2021)
    • Reference periods for employees and business participants
    • Notification to ATO of rate applicable to employees
  2. All other conditions of the scheme under JobKeeper 1.0 and JobKeeper 1.0 Extension (employees prior to 1 July now included) apply
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What are the eligibility criteria in relation to turnover? 

  1. Based on actual decline in turnover relative to the comparable quarter in 2019 (quarters ending 30 September 2019 and 31 December 2019) (generally 30%)
  2. This will require the preparation and lodgement of the 30 September 2020 and 31 December 2020 BAS’ before JobKeeper payment will be received.
  3. The commissioner has discretion to determine an alternative period for comparability but these have not yet been determined
  4. The Commissioner has the discretion to specify an alternative decline in turnover test, the modified test for certain group structures and the changes to GST turnover.
  5. There are two actual decline in turnover tests:
    • The basic test (including a modified basic test for group employer labour entities). See Appendix A
      • Generally this is the test that will be used based on GST turnover (BAS reports – see FAQ on Attribution)
    • The alternative See Appendix B (Detail not available as at 18 September 2020
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If I haven’t received JobKeeper previously can I receive it in the December or March Quarter? 

  1. The actual decline in turnover test does not require entities to have received JobKeeper payments for any or all of the earlier periods
  2. An entity is not excluded from qualifying for JobKeeper payments for JobKeeper fortnights beginning on or after 4 January simply because the entity did not qualify in the December quarter either.
  3. But entities that have not previously participated in JobKeeper scheme are required to demonstrate that they satisfy both the original decline in turnover test and the new actual decline in turnover test. These amendments have extended the original JobKeeper turnover decline test to allow for the entity to qualify prior to the 27th of September based on:  
  • the projected December 2020 quarter results compared to the December 2019 quarter results
  • the results of any of the months ending after 30 September 2020 and before 1 January 2021 relative to the comparable month in 2019

even though they have not participated in the JobKeeper scheme in those months

This is really for information purposes only. As described below, this is an instrument that deems that an entity who has not qualified for the original JobKeeper 1.0 under the original decline in turnover tests prior to 28 September 2020 is deemed to have satisfied those tests by way of satisfying the actual decline in turnover tests incorporated in JobKeeper 2.0

  1. Entities that have already qualified for JobKeeper only need to further satisfy the new actual decline in turnover test
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If I qualify for the December quarter do I automatically qualify for the March quarter? 

  1. Each quarter must be applied for separately
  2. An entity can qualify for the original JobKeeper, not qualify for JobKeeper 2.0 Extension 1, but then re qualify for JobKeeper 2.0 Extension 2
  3. If you qualify for JobKeeper 1.0, then do not qualify for December quarter, but requalifies for the March 2021 quarter (extension 2) the entity does not need to notify the commissioner that it elects to participate in the scheme. However the entity must notify the Commissioner of the rate that applies to eligible employees and business participants and notify employees of the applicable rate
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When and how do I apply? 

  1. Forms or process not provided yet
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Is there an extension for the wage condition to be met for Extension 1 and 2? 

  1. The commissioner has the discretion (and will likely do so) to extend the timeframe in which the wage condition needs to be met to allow time for actual September and December quarter BAS’ to be lodged and the actual decline in turnover test to be assessed.
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What is the wage condition? 

  1. From 28 September there are 2 different payment rates
  2. The applicable rate depends on the hours worked over the applicable reference period. The hours worked is only applicable to part time employees, long term casual employees or business participants in some circumstances
  3. Rates are different for JobKeeper fortnights:
    • beginning on or after 28 September 2020 and ending on or before 3 January 2021 (Extension 1)
    • beginning on or after 4 January 2021 and ending on or before 28 March 2021 (Extension 2)

 

 

Extension 1:

JobKeeper fortnights beginning on or after 28/9/20

Extension 2:

JobKeeper fortnights beginning on nor after 4/1/21

Higher payment rate:

80 hours or more in reference period

 
 $1,200 per fortnight (gross)  $1,000 per fortnight (gross)

Lower payment rate:

Less than 80 hours in reference period

 $750 per fortnight (gross) $650 per fortnight (gross)

 

  1. Actual hours worked in reference period include:
    • Actual hours worked (including overtime if applicable)
    • Annual leave taken
    • Sick leave taken
    • LSL leave taken
    • Paid public holidays
    • Other forms of paid leave 
  1. Reference periods (for employees only):
    • 28 day periods ending at the end of the most recent pay cycle for the employee ending before:
      • 1st March 2020:
        • The original reference date
      • 1 July 2020
        • The additional reference date for conditions that apply to newly eligible employees for fortnights beginning after 3/8/20
      • Can use either reference period for all eligible employees and can use the one that provides the higher rate of JobKeeper payment if available.
      • Commissioner has discretion to determine an alternative reference period if the standard reference period is not suitable
  1. See the Explanatory Statement to the rules (referenced under the Table of Contents above) at Example 5 where the pay cycle is longer than the 28 day reference period (monthly)
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What rate is used if an employee is not paid on hours worked? 

  1. The commissioner in this instance has determined that where an employee’s hours are not ascertainable because of incomplete records or because the employee’s pay is not tied to an hourly rate.
  2. There are three circumstances/tests in which the higher rate of JobKeeper will apply:
    • $1,500 or more paid in salary wages or commission in a reference period
      • Not including any JobKeeper top up amounts
    • Employment conditions
      • If a written industrial award or employment contract requires the employee to work 80 hours or more
      • Generally where payroll records are destroyed
    • Reasonable assumptions
      • Hours are not readily ascertainable, or steps required to ascertain hours are not reasonable
      • Determined based on reasonable assumptions (based on verifiable information) that the employees hours in a reference period were 80 hours or more
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What is the Alternative Reference Period? 

There are three different specified classes of individuals that an alternative reference period could apply to: 

  1. Eligible Employees 
  • Where the reference period is not representative of normal hours worked when compared to earlier 28 day periods:
    • Select a reference period
      • The most recent single or multiple 28 day comparable periods
      • The alternate reference period ends at the end of a pay cycle 
  • Where the employee was not employed during all of the standard reference period
    • A forward looking alternative is provided
      • For pay cycles less than 28 days (weekly or fortnightly), the alternative reference period the first 28 day period ending on or after 1 March 2020 or 1 July 2020 that wholly occurs during consecutive pay cycles
      • For pay cycles greater than 28 days (monthly) the first 28 day period ending on or after 1 March 2020 or 1 July 2020 that wholly occurs during a pay cycle 
  • Where an employee was employed on or before 1 March 2020 or 1 July 2020 but the first pay cycle ended on or after 1 March 2020 or 1 July 2020 respectively
    • A forward looking alternative is provided as above at 2.2.1 
  1. Eligible Business Participants where 
  • Generally the total hours actively engaged in the business in February 2020 is not representative in comparison to earlier 29 day periods (each wholly within a calendar month)
    • Determine what circumstances arose that caused the month of February 2020 to not be representative
    • The most recent 29 day period wholly within a calendar month before 1 March 2020 in which any of those circumstances did not exist.
  • An individual who satisfied the business participant requirement for the entity on or before 1 March 2020 but after 1 February 2020
    • The 29 day period starting on the day the individual first began to satisfy the business participation requirement 
  1. Eligible Religious practitioners where
    • Similar to business participant detail above.
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How do we tell the ATO what employees and what rate? 

  1. In the approved form – it is envisaged that this will be incorporated into payroll software
  2. No need to redo the notification for the fortnights commencing on or after 4 January 2021
  3. Failure to notify will mean the employer is not eligible for JobKeeper payments until a valid notification is made
  4. Entities must in writing inform employees within 7 days of advising the ATO of what rate applies to the individual
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Do employees need to complete another nomination form for JobKeeper 2.0? 

  1. It is unclear but would suggest that:
    • Employees already receiving payment under JobKeeper 1.0 will not be required to complete a nomination form, but employees newly eligible (both JobKeeper 1.0 and 2.0) will need to complete a nomination form
    • All eligible employees under JobKeeper 2.0 will need to be notified what rate they are being paid at with 7 days of notifying the ATO
  2. Refer here for more information
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What about Business Participants in partnerships, companies and trusts? 

  1. Same eligibility as JobKeeper 1.0 (see here)
  2. Same two payment rates as above apply to entities that have nominated an eligible business participant
  3. The test however is based on active hours of engagement in the business
  4. Reference periods for business participants are not the same as employees
    • Calendar month of February 2020 is used as the standard reference period (28 days)
    • Commissioner can set out an alternative where Feb is not an appropriate reference period
  5. Payment rates:
    • For the higher rate:
      • 80 hours or more engagement in reference period
      • Business participant has made a declaration in the approved form
    • For the lower rate”
      • Less than 80 hours engagement in reference period
      • Do not provide a declaration to the entity regardless of the hours of active service
  1. Unless a sole trader, the entity must provide notice to the business participant within seven days once the ATO is notified.
  2. Business participants and entities must be in a position to demonstrate the basis on which they determined that a business participant was actively engaged in the business for the required number of hours in February.
  3. Special rules for Religious practitioners
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What about Income Attribution? 

  1. The Commissioner has additional power to determine certain supplies are to be treated as being wholly or partly made at a particular time for the purpose of the actual decline in turnover test.
  2. Currently GST turnover is based on when supplies are made, not the period to which any tax payable on the supplies is attributable. However the GST return usually contained in Business Activity statements requires reporting of supplies on the basis of attribution
  3. It is expected that the Commissioner will determine that most or all supplies will be treated as being made at the time in the period to which they are attributable for GST reporting to align with GST returns
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Do I use Cash or Accounting for the Actual Decline in Turnover test?

According to the ATO and as outlined in APPENDIX A you will be required to use the same accounting method that you use to prepare your BAS.

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What are the Key Dates for JobKeeper 2.0 (Extension 1)?

General

Date 

Comment/Description

28 September 2020 

JobKeeper Extension 1 Starts

30 September 2020

Enrolments close for September fortnights (JobKeeper 1.0)

31 October 2020

Wage Condition for JobKeeper 2.0 Extension 1 expires (fortnights 14 and 15)

 

JobKeeper 1.0

 

JobKeeper Fortnight

Period Relating to each JobKeeper Fortnight

Employees are paid on or before

12

31 August – 13 September 13 September

13

14 September – 27 September 27 September

 

JobKeeper 2.0 Ext 1.0

JobKeeper Fortnight

Period Relating to each JobKeeper Fortnight

Employees are paid on or before

14

28 September – 11 October 11 October**

15

12 October – 25 October 25 October**

16

26 October – 8 November 8 November

17

9 November – 22 November 22 November

18

23 November – 6 December 6 December

19

7 December – 20 December 20 December

20

21 December – 3 January 2021 3 January 2021

 

** Extension to wage condition to 31 October for these 2 fortnights

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Do we need to report monthly? 

Yes you will need to report monthly. It is unclear whether this reporting includes actual and forecast.

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APPENDIX A

THE BASIC TEST - DETAIL

This test is satisfied when your actual GST turnover for the turnover test period quarter falls short of the relevant comparison period, by the specified percentage (generally 30%).

To apply the actual decline in turnover test you need to:

Step 1: identify the turnover test period

Step 2: identify the relevant comparison period

Step 3: work out the current GST turnover for the periods

Step 4: determine which shortfall percentage applies

Step 5: determine if GST turnover has declined by the specified shortfall percentage

Step 1: identify the turnover test period

  • For extension 1 this is the quarter ending 30 September 2020.
  • For extension 2 this is the quarter ending 31 December 2020.

Step 2: identify the relevant comparison period

  • For extension 1 this is the quarter ending 30 September 2019.
  • For extension 2 this is the quarter ending 31 December 2019.

There may be situations where your turnover in the corresponding period in 2019 does not provide an appropriate relevant comparison. In these situations, you will need to consider the alternative test to identify a comparison period for the actual decline in turnover test. These alternative tests have not yet been made available (as at 18 September 2020)

Step 3: work out the current GST turnover for the periods

You need to work out the current GST turnover for both the turnover test period and the relevant comparison period in 2019. Unlike when you calculated the original decline in turnover test, you do not use the projected GST turnover for the turnover test period. In calculating current GST turnover for the actual decline in turnover test:

  • Current GST turnover is defined in the GST Act but has been modified for JobKeeper purposes.
  • The modifications to current GST turnover for JobKeeper have not changed from how you calculated current GST turnover under the original decline in turnover test.
  • To determine when the supply is made you use the method used for GST reporting purposes. Some special rules apply to those
    • not registered for GST during some part or all the test periods, or
    • that have changed their GST reporting accounting basis 
  • Approaches to assist you in calculating current GST turnover if you are:
    • Registered for GST
    • Not registered for GST. 

Current GST Turnover

Current GST turnover is the amount of your sales except for the following:

  • the GST you included in sales to your customers (if any)
  • sales that are input taxed sales (for example, bank interest, sale of shares, residential rental income)
  • sales not connected with an enterprise that you carry on (for example, sale of private car)
  • sales that are not made for payment (unless a taxable supply to an associate)
  • payments for no supply (for example, JobKeeper payments)
  • gifts and donations (except for deductible gift recipients and ACNC-registered charities as discussed above)
  • sales not connected with Australia, for example
    • sales of services made through a business you carry on outside Australia
    • sales of goods purchased and sold from a place outside Australia
    • sale of real property situated outside Australia. 

Financial supplies (for example, issuing shares) are usually input taxed supplies. However, when a financial supply is made to a non-resident who is not in Australia the supply is GST-free instead of input taxed. This means capital raised from issuing shares to offshore entities will generally be included in your turnover.

The amounts included in calculating current GST turnover are the same regardless of whether you are currently GST registered.

When calculating current GST turnover for an entity that operates two or more businesses, the turnover from each business is combined.

Entities that form part of a GST group or consolidated group must work out the current GST turnover and apply the actual decline in turnover test for each entity individually.

Modifications to current GST turnover

There are six main modifications to the current GST turnover calculation under JobKeeper:

  1. Current GST turnover for the actual decline in turnover test is worked out for the quarter being tested rather than for 12 months.
  2. If an entity is part of a GST group, the entity calculates its GST turnover as if it wasn’t part of the group. This means that supplies made by one group member to another will be included in current GST turnover for the purposes of the decline in turnover test.
  3. The calculation includes the following amounts, unless they are received from an associate
    • receipt of certain gifts by a deductible gift recipient
    • gifts of money, property with a market value of more than $5,000, or listed Australian shares received by an ACNC-registered charity (that is not a deductible gift recipient).
  4. The calculation excludes conditional grants if
    • an Australian government agency
    • a local governing body, or
    • the United Nations or its agency
    • the grant is received by an ACNC-registered charity – other than a university or a school – from
    • the charity notified the Commissioner of its election to exclude these grants within 7 days of choosing to participate in JobKeeper (or within any further time we allow).
  5. The calculation includes amounts received by universities under the Higher Education Support Act 2003 or the Australian Research Council Act 2001.
  6. External Territories (for example, Norfolk Island) are treated as if they formed part of the indirect tax zone (that is, Australia).

See also:

  • Paragraphs 20 to 33 of Law Companion Ruling LCR 2020/1 JobKeeper payment – decline in turnover test, for more information on what supplies are relevant when calculating current GST turnover. Other parts of this ruling are only relevant to the original decline in turnover test.

Accounting methods to determine when you make a supply

Unlike the original decline in turnover test, there is now only one method you can use to determine when you make a supply. Supplies must be allocated to a period on a GST reporting basis, even if you are not registered for GST. We have limited the method you use to determine when you make a supply to make the calculation of current GST turnover simpler. This should reduce compliance costs for many entities.

You allocate all your supplies in the same way as taxable supplies are allocated for GST.

Entities registered for GST must report supplies made to a particular BAS according to either a cash basis or a non-cash basis of accounting. Depending on the GST accounting basis relevant to you, supplies should be allocated to a test period as follows:

  • Cash basis – supplies are considered made in the test period you received payment for them. If you receive part-payment for a supply in the test period, your supply is only taken to be made in the test period for the part of the payment you received.
  • Non-cash basis – supplies are considered made in the test period you received any payment, or when you issued an invoice if it was issued prior to receiving any payment.

GST accounting basis that applies to you

  • If you are registered for GST for both test periods and have not changed your accounting basis for GST – you use the same accounting basis you used for preparing your business activity statements.
  • If you are not registered for GST during either test period – you can work out the time you made sales either on a cash basis or a non-cash basis but you must use the same accounting basis for both test periods.

There are specific rules for all other entities to ensure the same GST accounting basis is applied to both test periods:

  • If you became registered for GST during the relevant comparison period, use your accounting basis that first applied to you.
  • If you changed your accounting basis during or after the start of the relevant comparison period, use your accounting basis from the first tax period of the relevant comparison period.
  • If you cancelled your GST registration during or after the relevant comparison period, use your accounting basis from the first tax period of the relevant comparison period.
  • If you registered for GST after the end of the relevant comparison period, use your accounting basis at the beginning of your turnover test period.

If you are registered for GST

If you are registered for GST you should consider whether you can work out your current GST turnover starting with the amounts you calculated for your BAS.

When you complete your BAS, you specify an amount at label G1 for your total sales. This can be GST-inclusive or GST-exclusive. For current GST turnover purposes, you need to use a GST-exclusive amount.

For many businesses that only make GST-free and taxable supplies, G1 may represent your current GST turnover.

Circumstances when you cannot use your BAS label G1 amount include:

  • you haven’t lodged a BAS
  • you are a GST branched entity, GST group member or GST joint venture operator
  • you have annual tax periods for GST
  • your total sales (G1) do not represent your current GST turnover for another reason, for example
    • you make input taxed supplies
    • you make supplies under the margin scheme and only report your margin at G1
    • for some ACNC-registered charities – you receive donations and gifts, or government grants and elect not to count these grants for JobKeeper purposes
    • you have incorrectly filled out label G1 when lodging your BAS
    • you have corrected GST errors from an earlier period in the relevant BAS or have corrected errors in a later BAS for sales that were attributable to the relevant BAS. 

In these circumstances, using G1 (converted to a GST-exclusive amount) might not be possible for you, but you may be able to easily add amounts or subtract amounts for the required variations you need to make (for example, by subtracting input taxed supplies).

If you have not followed the instructions correctly when preparing your BAS, you will need to adjust the amounts accordingly. If you received amounts for sales not connected with Australia (for example sales of goods purchased and sold from a place outside Australia) but included them at G1, you will need to subtract those amounts.

If it is not easy for you to work from you G1 amount you will need to calculate your current GST turnover by identifying all sales that need to be included in the calculation.

GST adjustments

GST adjustments do not change the time when a supply is taken to be made when working out your current GST turnover. The value of the supplies you have made in your test period are determined at the end of the test period. Later events may arise that change the value of your supplies, for example giving discounts. When working out your current GST turnover, if a supply is treated as being made:

  • before the test period, then any change in value for that supply that arises during the test period is not included
  • during the test period, and the change in value occurs during the test period, then the change in value is included
  • during the test period, and the change in value occurs after the end of the test period, the change in value is not included.

If you are not registered for GST

If you are not registered for GST, you can use your business records that show when you received payments for your sales or when you issued invoices to work out your current GST turnover.

If you choose to account on a cash basis:

  • You may be able to use bank or financial institution records, cash register reconciliations, or copies of receipts if you issue receipts when you receive payments. You will need to be able to explain why these business or accounting records you use reasonably reflect when you receive payments for making your relevant sales.

If you choose to account on a non-cash basis:

  • You may be able to use bank or financial institution records, cash register reconciliations, or copies of invoices. You will need to be able to explain why these business or accounting records you use reasonably reflect when you received any payment, or when you have issued an invoice if the invoice was issued prior to receiving any payment.

Step 4: work out which shortfall percentage applies

You will need to calculate your aggregated turnover for the 2019–20 income year and your likely aggregated turnover for the 2020–21 income year again to apply the actual decline in turnover test for both the September and December 2020 quarters.

This means it is possible that the shortfall percentage you use for the actual decline in turnover test could be different from the shortfall percentage that applied to the original decline in turnover test.

To work out whether your shortfall percentage is 50%, 30% or 15%, see Step 4: determine which shortfall percentage applies under the original decline in turnover test.

Step 5: work out if GST turnover has declined by the specified shortfall percentage

Work out the percentage that your turnover has declined, based on the shortfall in your current GST turnover in the turnover test period in 2020 compared to the current GST turnover for the prior comparable period.

If the shortfall percentage is greater than or equal to the specified percentage, you satisfy the actual decline in turnover test for the quarter.

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APPENDIX B

THE ALTERNATIVE TEST - DETAIL

Detail not available yet.  We will update this space as soon as the ATO release the relevant information

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These instructions relate to businesses that do not have STP and JobKeeper enabled payroll systems.

Below are some instructions from the ATO website reformatted slightly to make it easier to navigate about how to identify your employees depending on your payroll systems and number of employees.  ATO deadlines for Identification of employees have been extended for enrolment and Identification of employees for April and May JobKeeper fortnights to 31 May 2020.

Payment from the ATO under the JobKeeper program will not be processed until you:

  1. Identify employees/business participants; and
  2. report your GST turnover for April (actual) and May (projected)

Please note that the wage condition requirement ($1,500 paid per month per eligible employee) must be met by 8th May for the April JobKeeper fortnights.

For the May JobKeeper fortnights:

  • For the first May Fortnight (27/4 to10/5) paid by 10th May
  • For the second May fortnight (11/5 to 24/5) paid by 24th May

Use the table immediately below to navigate to the appropriate section of the article for instructions on how to identify a business participant and/or employees for the 2nd step in the JobKeeper program:

Step 2: Identify and maintain your eligible employees

You, or your registered tax or BAS agent, must identify each person that you will claim the JobKeeper payment for.

You only identify eligible employees once. Ensure you include:

  • yourself as a sole trader, if eligible
  • all employees who are eligible or have the potential to be eligible for JobKeeper in coming months.

Before you start

  • Make sure you have completed Step 1: Enrol for the JobKeeper payment, including nominating yourself as an eligible business participant.
  • Make sure you meet the eligibility requirements.
  • If you have employees, make sure you have
    • the name, tax file number (TFN) and date of birth details for all employees. If you use STP enabled payroll software, this information will be prefilled for you, but you will still need this information for any extra employees you want to include
    • a completed JobKeeper employee nomination notice for each eligible employee.

 

  • Know your GST turnover for this month and projected for next month.
  • Talk to your registered tax or BAS agent and nominate them to act on behalf of your business if you want them to do this step for you.

Important: You cannot save the form while you are working on it and you cannot edit it once it is submitted. Read the instructions carefully to make sure you have all the information you need before you begin.

How to identify and maintain your information

Sole traders with no employees

If you are a sole trader with no employees, log into ATO online services through myGov, or log into the Business Portal using myGovID.

View the COVID-19 screen and select Step 2 Identify and maintain employees eligible for JobKeeper wage subsidies.

Fill in the JobKeeper enrolment form by confirming the required fields.

 

Required fields

Confirm that you are nominating yourself as the eligible business participant.

Select your eligible JobKeeper status. JobKeeper status identifies the JobKeeper fortnights (FN) that you're claiming.

To select an eligible JobKeeper status:

  • Not claiming yet – you are not currently eligible or not yet claiming for this month’s JobKeeper fortnights.
  • Claim FN 1 and 2 – you are claiming both JobKeeper fortnights in this month.
  • Claim only FN 1 – you are claiming fortnight one only. You are not eligible to claim fortnight two.
  • Claim from FN 2 – you are claiming fortnight two only. You are not eligible to claim fortnight one.

If you do not want to claim the JobKeeper payment for yourself, or you are not currently eligible as a business participant, select ‘Not claiming yet’ from the drop down menu.

Confirm if you want to add eligible employees: Select No if you don't have any employees to identify.

Tips:

  • If you are completing this step for April, you will move automatically to Step 3: Make a business monthly declaration
  • If you are completing this step for May, check the summary section is correct before you submit.
  • Use the Print friendly function to capture your successful JobKeeper enrolment details in PDF format. You may want to save this information, including your JobKeeper receipt number, for your records.

Next step:

Step 3: Make a business monthly declaration

Sole traders with employees

You can identify your eligible employees in one of the following ways:

  • Directly into your payroll software, providing your STP enabled payroll software has been updated with JobKeeper functionality
  • Using ATO online services by myGov or the Business Portal.
Enter employees directly into your payroll software

If you use STP enabled payroll software updated with JobKeeper functionality, first update each eligible employee in your payroll software and lodge using your payroll software. You can use the 'STP pay event' to notify us of your eligible employees.

Payments made to eligible employees must be included in the STP pay event.

Use this guide or speak to your software provider if you need more help.

Then log into ATO online services through myGov, or the Business Portal using myGovID.

View the COVID-19 screen and select Step 2 Identify and maintain employees eligible for JobKeeper wage subsidies

Select the month you are identifying eligible employees to claim for. You could be identifying eligible employees for payments made in April or May 2020.

Confirm that you are nominating yourself as the eligible business participant. Select your eligible JobKeeper status. JobKeeper status identifies the JobKeeper fortnights (FN) that you're claiming.

There are four JobKeeper status options to choose from:

  • Not claiming yet – you are not currently eligible or not claiming for this month’s JobKeeper fortnight.
  • Claim FN 1 and 2 – you are claiming both JobKeeper fortnights in this month.
  • Claim only FN 1 – you are claiming fortnight one only. You are not eligible to claim fortnight two.
  • Claim from FN 2 – you are claiming fortnight two only. You are not eligible to claim fortnight one.

If you do not want to claim the JobKeeper payment for yourself, or you are not currently eligible as a business participant, select ‘Not claiming yet’ from the drop down menu.

Confirm your number of eligible employees:

  • The number of eligible employees is prefilled based on your lodged STP pay report.
  • Check the number is correct or edit the number to reflect the correct number of eligible employees for each JobKeeper fortnight.

Tips:

  • If you are completing this step for April, you will move automatically to Step 3: Make a business monthly declaration
  • If you are completing this step for May, check the summary section is correct before you submit.
  • Use the Print friendly function to capture your successful JobKeeper enrolment details in PDF format. You may want to save this information, including your JobKeeper receipt number for your records.

Changing employees information

You make changes to eligible employees details in your software.

Enter employees using ATO online services on myGov or the Business Portal

How you enter employees depends on your payroll software and number of employees:

If you use STP enabled payroll software that does not offer JobKeeper functionality and you have 200 employees or less

If you use STP enabled payroll software that does not offer JobKeeper functionality and you have 200 employees or less, you need to:

Log into ATO online services through myGov, or the Business Portal using myGovID.

View the COVID-19 screen and select Step 2 Identify and maintain employees eligible for JobKeeper wage subsidies.

Select the month you are identifying eligible employees to claim for. You could be identifying eligible employees for payments made in April or May 2020.

Confirm that you are nominating yourself as the eligible business participant. Select your eligible JobKeeper status. JobKeeper status identifies the JobKeeper fortnights (FN) that you're claiming. Your details will be prefilled from when you enrolled.

Select an eligible JobKeeper status:

  • Not claiming yet – you are not currently eligible or not claiming for this month’s JobKeeper fortnights.
  • Claim FN 1 and 2 – you are claiming both JobKeeper fortnights in this month.
  • Claim only FN 1 – you are claiming fortnight one only. You are not eligible to claim fortnight two.
  • Claim from FN 2 – you are claiming fortnight two only. You are not eligible to claim fortnight one.

If you do not want to claim the JobKeeper payment for yourself, or you are not currently eligible as a business participant, select Not claiming yet from the drop down menu.

Identify your eligible employees

Confirm your employee details:

  • Select eligible employees from a list of employees prefilled from your STP pay report.

  • Select a JobKeeper status for each of your eligible employees to identify the JobKeeper fortnights you’re claiming for them
    • Never eligible – the employee is not eligible and you will never be able to claim for them. After you lodge, these employees will be removed as potentially eligible employees.
    • Not claiming yet – you are not claiming for the employee now, but may claim later, for example, they are on maternity leave and will be returning to work in June.
    • Claim FN 1 and 2 – you have paid the minimum $1,500 to this employee in both fortnights and are claiming those fortnights.
    • Claim only FN 1 – you have paid the minimum $1,500 to this employee in the first fortnight only and are claiming fortnight one.
    • Claim from FN 2 – you have paid the minimum $1,500 to this employee in the second fortnight only and are claiming fortnight two.

If you have additional eligible employees who are not in your prefilled list:

  • Select Yes if you want to add any additional employees who are eligible or have the potential to be eligible later.
  • Add up to 40 additional employees using their tax file number (TFN) and date of birth.
  • Select Confirm then Save to add your eligible employee to the list.
  • Select a JobKeeper status for each of your additional eligible employees to identify the JobKeeper fortnights you’re claiming for them.

This list of identified eligible employees will appear as a prefilled list in future months and you will be able to make changes to it. You will not be able to add additional eligible employees online once you complete step 2.

Tips:

  • If you are completing this step for April, you will move automatically to Step 3: Make a business monthly declaration
  • If you are completing this step for May, check the summary section is correct before you submit.
  • Use the Print friendly function to capture your successful JobKeeper enrolment details in PDF format. You may want to save this information, including your JobKeeper receipt number, for your records.

Next step:

If you don’t have STP enabled payroll software and you have 40 employees or less

If you don’t have STP enabled payroll software and you have 40 employees or less, you need to:

  • Have your eligible employees’ tax file number (TFN) and date of birth handy before you log in.

Log into ATO online services through myGov, or the Business Portal using myGovID.

View the COVID-19 screen and select Step 2 Identify and maintain employees eligible for JobKeeper wage subsidies.

Select the month you are identifying eligible employees to claim for. You could be identifying eligible employees for payments made in April or May 2020.

Confirm that you are nominating yourself as the eligible business participant. Select your eligible JobKeeper status. JobKeeper status identifies the JobKeeper fortnights (FN) that you're claiming.

Select an eligible JobKeeper status:

  • Not claiming yet – you are not currently eligible or not claiming for this month’s JobKeeper fortnights.
  • Claim FN 1 and 2 – you are claiming both JobKeeper fortnights in this month.
  • Claim only FN 1 – you are claiming fortnight one only. You are not eligible to claim fortnight two.
  • Claim from FN 2 – you are claiming fortnight two only. You are not eligible to claim fortnight one.

If you do not want to claim the JobKeeper payment for yourself, or you are not currently eligible as a business participant, select Not claiming yet from the drop down menu.

Identify your eligible employees

Enter details of your eligible employees.

After you have logged in and confirmed your eligible business participant status, you will be asked about:

  • adding eligible employees – select Yes if you want to add eligible employees
  • if you have more than 40 employees – select No, to indicate you have 40 employees or less. This will allow you to add their details into the form.