Corona-virus – Job Keeper Payments

The Federal Governments Corona-virus Job Keeper Payment Scheme. Who is eligible and how to make a claim.

ELIGIBILTY

Eligible Employees of the above business are:

• Employed by the business as at 1 March 2020 and are currently still employed, including those who have been stood down and re-hired;
• Casual employees who have been employed on a regular and systematic basis for longer than 12 months as at 1 March 2020;
• Casual employees who are not permanent employees of another employer
• Aged 16 years or older at 1 March 2020;
• Was an Australian Citizen, held a permanent visa, or a Special category (Subclass 444) Visa at 1 March 2020;
• Was an Australian tax resident on 1 March 2020;
• Does not receive a JobKeeper payment from another employer.
• Has received $1,500 per fortnight before tax in each JobKeeper fortnight.

You need to provide these 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 JobKeeper payment for April.

Entities excluded are:

• The Australian Government and its agencies;
• State and Territory governments and their agencies;
• Foreign governments and their agencies;
• Local council governments;
• Corporations wholly owned by any of the above;
• A business subject to the Major Bank Levy;
• Companies where a liquidator or provisional liquidator has been appointed; and
• Sole traders where a trustee in bankruptcy has been appointed.

Eligible Business Participants (Non-Employee Business Owners)

A ‘business participant’ is an individual who is actively engaged in the and is either:

• a sole trader;
• an individual partner of a partnership;
• a director or individual shareholder of a company; or
• an adult beneficiary of a trust.

Business participants may claim if they have not been nominated by another employer as follows:

• Sole Traders: may claim for themselves;
• Trusts: only one adult beneficiary of the Trust may claim;
• Partnerships: only one partner may claim;
• Companies: only one director or shareholder may claim.

These businesses would also claim for their eligible employees.

Business must have had an ABN as at 12 March 2020.

The business must have also had:

Business owners must be actively engaged in the business at 1 March 2020 and in the fortnight you are claiming for.

If you are an eligible business participant such as a partner, adult beneficiary of a trust, or a shareholder in or director of a company, you need to complete the Eligible business participant nomination notice (excluding sole traders) to record that you have agreed to be nominated to receive JobKeeper payments through an eligible business. Sole Trader should complete the Employee Nomination Notice.

Claiming the Corona-virus Job Keeper Payments:

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 – Blank file (CSV, 28KB)This link will download a file and Example file (CSV, 71KB)This link will download a file – to produce your own JobKeeper report and provide it back to the ATO by uploading via the Business Portal Transfer file function.  
• If you don’t have STP enabled payroll software, you can identify your employees in one of the following ways:
  • 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 – Blank file (CSV, 28KB)This link will download a file and Example file (CSV, 71KB)This link will download a file – 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.

For further information and assistance with your Corona-virus Job Keeper Payment Scheme claim please contact Calidad Consulting.

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