The JobKeeper payment, which was originally due on 27 September 2020, will now continue to be available for eligible businesses until 28 March 2021, but with two-tier payment structure and stricter test for eligibility.


 

JobKeeper 
ver 1

From 29 Mar 2020 
to 27 Sep 2020


JobKeeper 
ver 2

stage 1 - From 28 Sep 2020 
to 03 Jan 2021


stage 2 - From 04 Jan 2021
to 28 Mar 2021

Eligible businesses

Employers have to provide that:


• You employed at least 1 eligible employee on 1 March 2020 (this doesn't mean that you are disallowed if you don't employ anyone. The sentence here relates to if you ran a business as at December 2019 and employed casuals. Hence, there is no eligible employee)

    AND


• Are not ineligible employer listed in the link here (e.g. cannot be bankrupt, in liquidation, Government agency, locan government, imposed with a Major Bank Levy)

   AND


• The business, not-for-profit entities (charities), and non-employing business have to face a decline in turnover of:
  • 30% for an aggregated turnover of ≤ $1 billion;
          OR
  • 50% for an aggregated turnover of ≥ $1 billion;
         OR
  • 15% decline in turnover test for Australian Charities and Not-for-profits Commission-registered charities (excluding schools and universities)


Employers whom want to enrol themselves (the business owner) can view the conditions here.


Non-employing businesses (has no employees) whom are claiming JobKeeper for themselves (the business owner), have to further prove that:

  • they had an ABN on 12 March 2020 - if you don't meet this condition, you can apply for a Commissioner's discretion
  • they've lodged 2019 tax return or a BAS before 12 March 2020

Same conditions/requirements as before, 

with the modification of:

  • previously it was employees employed as permanent on 1 March 2020 or casuals for at least 12 months prior to 1 March 2020. Now, its 1 July 2020



and addition of:

  • the decline periods to be tested are different. See next row.
  • From 20 July, approved providers of child care services CANNOT claim JobKeeper payments for themselves or their employees whose ordinary duties relate principally to the operations of the child care service.
    • Family Day Care educators may still get JobKeeper

Test period

Compare EITHER:

• Actual turnover for the month Mar 2020
vs Mar 2019,


      OR

• Estimated turnover for the month Apr 2020
vs Apr 2019,


      OR

• Estimated turnover for Jun qtr 2020
vs Jun qtr 2019.

Compare ACTUAL turnover in all of the following quarter (instead of month):


Quarters 
(not months)
stage 1

From 28 Sep 2020 
to 03 Jan 2021

stage 2

From 04 Jan 2021
to 28 Mar 2021

Jun 2020
vs Jun 2019
as at 7 Aug 2020, the Treasury announced an update that this period will be abolished
Sep 2020
vs Sep 2019
abolished as at 7 Aug 2020 
Dec 2020
vs Dec 2019

Eligible employees:

1. ≥ 18 years;

AND


2. full-time, part-time or fixed term employee since 
    1 March 2020;
OR
   long-term casual employee, which is:
  • employed on a regular and systematic basis for ≥ 12 months) 
  • AND not a permanent employee of any other employer.
    • AKA casuals that were rostered on a regular basis since before 1 March 2019 to 1 March 2020.
    • 1 April 2019 does't count since its only 11 months to 1 March 2020 (not meeting the ≥ 12 months).
the variation to:
1. ≥18 years of age on 1 July 2020

2. full/part time, or long-term casual employee of      ≥12 months on 1 July 2020. 


& addition:
3. Work hour conditions - see below

Work hour conditions

In JobKeeper 1.0 

there were no work hour conditions. 


Maximum of $1,500 per fortnight for each eligible employees and/or business participants.

aka max $1,500 per fortnight p.ep (per eligible persons)

Employees and business participants receiving JobKeeper will be classified into 2 groups. The group you are assigned to will determine how much JobKeeper you will receive.

Tier 1:
  • For the employees: 
    • in Feb 2020, you must work   20 hrs per week on average.
    • Notes: The ATO has direction to apply an alternative test if your working hour were not regular in Feb 2020.
  • For the business participants: 
    • actively engaged in the business for   20 hours per week on average in the month of February 2020.


Tier 2: 

  • other employees and business participants who DO NOT fit the conditions of Tier 1 will receive a lower JobKeeper payment. 


Period
stage 1

28 Sep 2020 
to 03 Jan 2021

stage 2

04 Jan 2021
to 28 Mar 2021

Tier 1
*Employee working >20 hrs per week
$1,200 pf bf$1,000 pf bf
Tier 2
*Employee working <20 hrs per week
$750 pf bf$650 pf bf
• pf bf = per fortnight before tax

* The 20-hour work test refers to the month of February 2020 (with some Commissioner discretion).




Reference list: