JobKeeper Extension 2

Required:

Turnover for December Quarter
Confirm employees eligible and ensure they are have been paid at least $1,000 or $650/fortnight from 4th of January
Provide the information to Hartmann-Cox, or
Report directly at https://bp.ato.gov.au/.

Attention – We recommend your BAS information is finalised or close to final before reporting JobKeeper to ensure consistent and accurate reporting.

We will automatically re-check your eligibility if we lodge your BAS.

JobKeeper Extension 2 (4 Jan to 28 Mar)

To receive continuing payments past December we must retest eligibility using quarterly GST Turnover which must equal the turnover reported on your BAS.

Basic Test – Measure your GST Turnover for the December 2020 quarter in comparison to December 2019, you must be 30% or more down.

Alternate Tests – If you are not eligible under the basic test, we may apply alternate testing methods similar to prior JobKeeper periods.

Payments are determined by the number of hours an employee works.

Tier 1 $1,000 per fortnight for full time employees who worked more than 80hrs in a four-week period prior to either 1 March or 1 July 2020, and business participants who were engaged more than 80hrs in February.
Tier 2 $650 per fortnight for all other eligible individuals.

Operation of JobKeeper Extension 2

What must be done

Determine which Tier 1 or Tier 2 rate applies to each eligible individual.
Notify the ATO and eligible individuals of their applicable payment rates.
Ensure employees are paid their minimum fortnightly rate on time.

What you don't need to do

Re-enrol if you are already enrolled in JobKeeper before 3rd January.
Reassess employee eligibility or ask employees to agree if you are already claiming for them.
Reassess the nominated business participant.