Enrol & Apply for JobKeeper – Key Dates
Enrolling for JobKeeper (From 20 April onwards)
You or a registered tax professional can enrol for the JobKeeper payment:
Step 1: Register your interest and subscribe for JobKeeper payment updates.
Step 2: Check you and your employees meet the eligibility requirements.
Step 3: Continue to pay at least $1,500 to each eligible employee per JobKeeper fortnight (the first JobKeeper fortnight is the period from 30 March to 12 April).
Step 4: Notify your eligible employees that you are intending to claim the JobKeeper payment on their behalf and check they aren't claiming JobKeeper payment through another employer or have nominated through another business.
Step 5: Send the JobKeeper employee nomination notice to your nominated employees to complete and return to you by the end of April if you plan to claim JobKeeper payment for April. Keep it on file and provide a copy to your registered tax agent if you are using one.
Step 6: From 20 April 2020, you can enrol with us for the JobKeeper payment using the Business Portal and authenticate with myGovID. You must do this by the end of April to claim JobKeeper payments for April.
Step 7: In the online form, provide your bank details and indicate if you are claiming an entitlement based on business participation, for example if you are a sole trader.
Step 8: Specify the estimated number of employees who will be eligible for the first JobKeeper fortnight(30 March – 12 April) and the second JobKeeper fortnight (13 April – 26 April).
JobKeeper Payment for (available from 4 May 2020 onwards).
You or a registered tax agent can apply for the JobKeeper payment for your eligible employees:
Step 1: Apply to claim the JobKeeper payment by logging in to the ATO Business PortalExternal Link
Step 2: Ensure you have paid each eligible employee a minimum of $1,500 per JobKeeper fortnight before tax.
Step 3: Identify your eligible employees in the application form by
- selecting employee details that are pre-filled from your STP pay reports if you report payroll information through an STP enabled payroll solution, or
- manually entering employee details in ATO online services or the Business Portal if you do not use an STP enabled payroll solution, or
- using a registered tax agent who will submit a report on your behalf through Online services for agents.
Step 4: Submit the confirmation of your eligible employees online and wait for your confirmation email or SMS showing it has been received.
Step 5: Notify your eligible employees you have nominated them.
Step 6: We will pay you the JobKeeper payment for all eligible employees after receiving your application.
Step 7: Each month, you will need to reconfirm that your reported eligible employees have not changed through ATO online services, the Business Portal or via your registered tax agent. This will ensure you will continue to receive the JobKeeper payments from us. You do not need to retest your reported fall in turnover, but you will need to provide some information as to your current and projected turnover. This will be done in your monthly JobKeeper Declaration report.
Step 8: If your eligible employees change or leave your employment, you will need to notify us through your monthly JobKeeper Declaration report.
If you use the ATO 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
What do you need to do for your employees
You need to identify which employees you intend to claim the JobKeeper payment for and tell them you intend to claim the JobKeeper payment for them.
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.
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 receive the JobKeeper payment from more than one employer.
If an employee is currently receiving an income support payment, they must notify Services AustraliaExternal Link of their new income to avoid incurring a debt that they will have to repay.
Who may be considered an eligible employee?
- is currently employed by the eligible employer (including those stood down or re-hired);
- is a full-time or part-time employee, or a casual employed on a regular and systematic basis for longer
- than 12 months as at 1 March 2020;
- is a permanent employee of the employer, or if a casual employee, not a permanent employee of any
- other employer (test being that the employee has ticked claim tax free threshold from employer);
- was aged 16 years or older at 1 March 2020;
- was an Australian citizen, the holder of a permanent visa, or a Special Category (Subclass 444) Visa
- Holder at 1 March 2020;
- was a resident for Australian tax purposes on 1 March 2020; and
- is not in receipt of a JobKeeper Payment from another employer.
When to pay – First 2 fortnights must be paid by end of April
- You should pay your employees for each JobKeeper fortnight you plan to claim for. The first fortnight is from 30 March – 12 April and each JobKeeper fortnight follows after that.
- For the first two fortnights (30 March – 12 April, 13 April – 26 April), we will accept the minimum $1,500 payment for each fortnight has been paid by you even if it has been paid late, provided it is paid by you by the end of April. This means that you can make two fortnightly payments of at least $1,500 per fortnight before the end of April, or a combined payment of at least $3,000 before the end of April.
- If you usually pay your employees less frequently than fortnightly, the payment can be allocate between fortnights in a reasonable manner. For example, if you pay your employees on a monthly pay cycle, your employees must have received the monthly equivalent of $1,500 per fortnight.
- If your eligible employees change or leave your employment, you need to notify the ATO.