JobKeeper eligibility changes and key resources

BY Australian Retailers Association
19 August 2020

We've curated some valuable resources, including downloadable documents and links to key info covering the JobKeeper changes for employers and employees.

The Federal Government has expanded the eligibility criteria for employees to qualify for JobKeeper 1.0, to make it easier for more employees to qualify for JobKeeper payments. As a result, before Friday 21 August 2020 employers must urgently revisit their employee’s eligibility for JobKeeper 1.0 to ensure your business stays eligible under the one-in-all-in rule and to maximise your JobKeeper entitlements. A JobKeeper employer who does not identify newly eligible employees, provide them with a nomination notice by 21 August 2020 and make any necessary ‘top up’ payments by 31 August 2020, will be in breach of the JobKeeper rules and may face penalties.

 

Information sheet

  • Due to the imminent nature of these changes and the administrative complexity, this information sheet provides a high level summary of the changes with suggested actions to be taken by businesses to make sure they meet a number of upcoming deadlines and do not fall foul of the JobKeeper rules and face penalties. 
  • The changes, whilst simple in theory, are complex to apply from an administrative perspective and will require careful consideration and application by employers and their advisers. Click here for the updated Employer Guide to JobKeeper.

 

Australian Tax Office

The JobKeeper Payment has assisted businesses significantly affected by COVID-19. The ATO has produced a one page summary of the JobKeeper Payment’s announced extension in this document for your reference and use.

The government has introduced further changes to the JobKeeper Payment, making it easier for organisations to qualify. The rules have now been registered and are effective from 3 August 2020. These changes include:

  • Employees’ eligibility for the JobKeeper Payment can now be assessed in reference to 1 July 2020.
  • Employees can now be nominated by alternative employers if their employment has changed since the JobKeeper Payment began. However, they can still only be nominated by one employer at any given time.
  • For the fortnights commencing on 3 and 17 August 2020, employers have until 31 August 2020 to meet the wage condition for new eligible employees under the 1 July eligibility test.

The ATO has updated their website accordingly.The updates to content based on rule changes are:

New: How to determine if your employee is considered a long-term casual employee for JobKeeper payments, including new eligibility rules from 3 August.

Long-term casual employees

Update: to outline rule changes to the JobKeeper Payment including employee nomination requirements and wage conditions for new eligible employees under the 1 July eligibility test.

Your eligible employees

Eligible employees

Update: to explain that for JobKeeper fortnights commencing on 3 August 2020 and 17 August 2020, employers have until 31 August 2020 to meet the wage condition for all new eligible employees under the 1 July eligibility test. 

JobKeeper – key dates

Update: form now includes the eligibility changes.

JobKeeper payment – employee nomination notice

Minor updates:

JobKeeper guide – employers reporting through STP

JobKeeper guide – employers not reporting through STP

JobKeeper guide – sole traders

JobKeeper Payment landing page

Not for profits and charities - JobKeeper payment

Employee test requirements

 

Please note: Eligible employers, sole traders and other entities can still enrol at any time until the program closes. For more information, visit www.ato.gov.au/jobkeeper

 

 

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ABOUT THE AUTHOR

Australian Retailers Association

Founded in 1903, the Australian Retailers Association (ARA) is Australia’s largest retail association representing Australia’s $320 billion sector, which employs more than 1.3 million people. As the retail industry’s peak representative body, the ARA works to ensure retail success by informing, protecting, advocating, educating, and saving money for its 7,500 independent and national retail members throughout Australia. For more information, visit www.retail.org.au or call 1300 368 041.

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