If there were events or circumstances outside the usual business setting that resulted in the December 2019 comparison period not being appropriate, then an alternative test may apply.
Also, you will need to:
- have satisfied the original decline in turnover test, however if you
- were entitled to receive JobKeeper for fortnights before 3 January 2021, you have already satisfied the original decline in turnover test
- are enrolling in JobKeeper for the first time from 4 January 2021, if you satisfy the actual decline in turnover test, you will also satisfy the original decline in turnover test (except for certain universities), then you can enrol on that basis
- pay your eligible employees at least the JobKeeper amount that applies to them each JobKeeper fortnight – for JobKeeper extension 2, this will be either $1,000 for tier 1 or $650 for tier 2.
You must tell your eligible employees, eligible business participant or eligible religious practitioners which payment rate applies to them within seven days of notifying the Australian Taxation Office (ATO) of their payment rate.
Note that JobKeeper payments are made to you in arrears. You must have made payments to your employees (met the wage condition) to be reimbursed.
NEW PARTICIPANTS
If you are enrolling for the JobKeeper Payment for the first time, you will need to complete the following actions by the end of the month that you wish to claim for:
- Enrol for the JobKeeper Payment (be aware that it may take up to 3 days to process before you can submit your decline in turnover form and identify your eligible employees).
- Submit your decline in turnover form.
- Identify your eligible employees or business participant and tell us whether the tier 1 (higher) or tier 2 (lower) payment rate applies to them.
If you are not able to identify your eligible employees or complete the decline in turnover form by the end of the month you wish to claim for, you will need to contact the ATO to work with you to complete these steps.
4 JANUARY 2021 – NEW DECLINE IN TURNOVER FORM
Eligible entities will be able to access and submit the decline in turnover form to determine their eligibility to participate in the second JobKeeper Payment extension period from 4 January 2021 to 28 March 2021.
This new decline in turnover form must be submitted to the ATO by 31 January 2021, before existing eligible employers can complete their business monthly declarations from 1 February 2021.
4 JANUARY 2021 – MEET WAGE CONDITION FOR JOBKEEPER FORTNIGHT 20
For JobKeeper fortnight 20 (21 December 2020 to 3 January 2021), the ATO are allowing employers until the end of 4 January 2021 to meet the wage condition for their eligible employees.
You will need to pay your eligible employees at least the JobKeeper amount that applies to them each JobKeeper fortnight. For JobKeeper Fortnight 20, which falls within JobKeeper extension 1, this will be either $1,250 for tier 1 or $750 for tier 2.
BRINGING FORWARD PAYMENTS DUE TO THE HOLIDAY SEASON
Where an eligible employer with a regular fortnightly pay cycle (or shorter) makes additional payments to its employees in the JobKeeper fortnight immediately before its holiday closure, and those additional payments relate to a future JobKeeper fortnight or fortnights during that holiday closure, the ATO will treat the additional payments as having been paid in the subsequent fortnight or fortnights for the purposes of satisfying the wage condition.
For example, if you make a regular payment for fortnight 19 by 20 December 2020 and within that same fortnight you also make an additional payment for fortnights 20 and 21(fortnights your business is closed for holidays), the ATO will treat the additional payment as having been made in fortnights 20 and 21 (to the extent the payment would otherwise have been made in those respective fortnights) for the purposes of the wage condition.
The same principles apply to eligible employers who are monthly payers who make additional payments to their employees for JobKeeper fortnights during the holiday closure.
28 JANUARY 2021 – BUSINESS MONTHLY DECLARATIONS DUE FOR DECEMBER JOBKEEPER FORTNIGHTS
Eligible entities can complete their business monthly declaration from 4 January 2021 to be reimbursed for payments made to their eligible employees in JobKeeper fortnights 18, 19 and 20 (23 November 2020 to 3 January 2021).
The ATO will continue to process monthly declarations to reimburse employers for payments for the month of December past the usual due date of the 14th of the month, until 28 January 2021.
31 JANUARY 2021 – MEET WAGE CONDITION FOR JOBKEEPER FORTNIGHTS 21 AND 22
For the JobKeeper fortnights 21 and 22 (4 January 2021 to 18 January 2021), the ATO are allowing employers until 31 January 2021 to meet the wage condition for their eligible employees.
This is to make sure that employers have paid their eligible employees before claiming JobKeeper payments in their February monthly business declarations.