Enrolment is now open for the government's $130 billion JobKeeper Payment scheme for eligible employers, sole traders, and other entities to enable them to pay their eligible employee’s salary or wages of at least $1,500 (before tax) per fortnight.
Eligible employers will be reimbursed a fixed amount of $1,500 per fortnight for each eligible employee.
Employers need to pay all eligible employees a minimum of $1,500 (before tax) per fortnight to claim the JobKeeper payment. This will be paid to the employer in arrears each month by the ATO. The first payments to eligible employers will commence in the first week of May 2020. JobKeeper payments can be made for the period beginning 30 March 2020.
If employers do not continue to pay their employees for each pay period, they will cease to qualify for the JobKeeper payment.
Below is a guide to assist in enrolling for the JobKeeper payment.
How to prepare
Check your business or not-for-profit organisation meets the eligibility requirements, including the turnover test. The turnover calculation is based on GST turnover. This applies even if an entity is not registered for GST.
Check your employees meet the eligibility requirements and for which JobKeeper fortnights. You must pay your eligible employees in each JobKeeper pay period to claim the JobKeeper payment for that period. You need to provide all eligible employees with the JobKeeper employee nomination notice and ask them to return it to you by the end of April if you want to claim the JobKeeper payment for April. Keep it on file and provide a copy to your registered tax or BAS agent if you are using one.
If your employees have multiple employers, they can usually choose which employer they want to nominate through. However, if your employees are long-term casuals and have other permanent employment, they cannot nominate you. They cannot be nominated for the JobKeeper payment by more than one employer.
If you are a director or a shareholder of a company, a partner in a partnership, or an adult beneficiary of a trust, consider whether you will nominate as an eligible business participant and check you meet the eligibility requirements.
Re-hire or re-engage employees you let go or stood down as well as pay them if you want to claim the JobKeeper payment for them.
Continue to pay at least $1,500 to each eligible employee per JobKeeper fortnight (the first JobKeeper fortnight was the period from 30 March to 12 April).
If you use the Business Portal, you will need a myGovID linked to your ABN in relationship Authorisation Manager (RAM). You can find out how to set this up at ato.gov.au/mygovid
Your registered tax or BAS agent can enrol, identify, and declare for JobKeeper on your behalf using Online service for agents.
Step 1: Enrol for the JobKeeper payment
- You or your registered tax or BAS agent can enrol for the JobKeeper payment.
- Log in to the Business Portal using myGovID.
- Select 'Manage employees' then the link for the JobKeeper payment.
- Fill in the JobKeeper enrolment form and provide your:
- eligibility information
- expected number of eligible employees
- contact and bank details
- Notify all your eligible employees you have nominated them.
- To ensure you receive your JobKeeper payments as early possible, you should enrol by the end of April. However, enrolments are open till the end of May if you need more time.
Step 2: Identify and maintain your eligible employees
- You or your registered tax or BAS agent can identify each eligible employee that you will claim the JobKeeper Payment for and maintain their details each month.
- If you have STP enabled payroll software, you can identify your employees in one of the following ways:
- Directly into your STP enabled payroll software if it is updated with JobKeeper functionality.
- In the Business Portal if your STP payroll software is not updated with JobKeeper functionality
If you have 200 employees or less, log in to the Business Portal and select employee details that are prefilled from your STP pay reports.
If you have more than 200 employees, you can manually create a pay report, ask the ATO for a prefilled JobKeeper report, or use the JobKeeper Payment Guide sample payload files (this can be found here) to produce your own JobKeeper report and provide it back to the ATO by uploading via the Business Portal Transfer file function.
- If you do not have STP enabled payroll software, you can identify your employees in the Business Portal
If you have 40 employees or less, manually enter your eligible employees' details
If you have more than 40 employees, you can use the JobKeeper Payment Guide sample payload files (this can be found here) to produce your own JobKeeper report and provide it back to the ATO by uploading via the Business Portal Transfer file function or consider moving to an STP enabled payroll solution.
Step 3: Make a business monthly declaration
- Each month, you must reconfirm your reported eligible employees. This can be done through the Business Portal or via your registered tax or BAS agent.
- If your eligible employees change or leave your employment, you will need to notify us through the business monthly declaration report.
- You must also provide information as to your current and projected GST turnover. This is not a retest of your eligibility, but rather an indication of how your business is progressing under the JobKeeper Payment scheme.
More information about enrolling for the JobKeeper payment can be found on the ATO website.