To receive continuing payments past September 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 September 2020 quarter in comparison to September 2019, you must be 30% or more down.

Alternate Tests – If you are not eligible under the basic test, the ATO will apply similar alternate tests to the original turnover test period. ATO guidance has not yet been published

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

• Tier 1 $1,200 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 $750 per fortnight for all other eligible individuals.

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.

TheATO has allowed a payment concession for the first two fortnights until 31 October. This will allow you one month to determine eligibility and the relevant Tier for each eligible person.

What you don't need to do

• Re-enrol if you are already enrolled in JobKeeper before 28 September.
• Reassess employee eligibility or ask employees to agree if you are already claiming for them.
• Reassess the nominated business participant.