The JobKeeper Payment scheme has been extended until 28 March 2021, see Jobkeeper extension.

Summary:

  • From 28 September 2020 employers need to demonstrate that their actual GST turnover has fallen against a comparable period tier 1 and tier 2 JobKeeper rates apply and are generally based on average hours worked by employees.

  • For the JobKeeper fortnights starting 28 September 2020 and 12 October 2020 only, ATO are allowing employers until 31 October 2020 to meet the wage condition for all employees included in the JobKeeper scheme.

  • Employers do not need to re-enrol to claim payments in the first extension if they are already enrolled in JobKeeper. They just need to check their continuing eligibility and submit this information to the ATO online from 1 October 2020.

  • Employees do not need to complete another nomination notice.

  • By the 14th of each month – submit your BAS from ATO Business Portal to claim JobKeeper payments for the previous month. Employers also need to tell ATO the payment tier they are claiming for each eligible employee or business participant from their November monthly business declaration.

JobKeeper Eligibility Steps:

  1. Check to ensure your business and employees (including business participants) are still eligible.

  2. Check actual decline in turnover.

  3. Enrol to JobKeeper if you haven't already enrolled through ATO Business Portal.

  4. Report each eligible employee JobKeeper extension details through Payroo!

Payroo JobKeeper Extension Updates:

STEP 1: Determine the tier of the eligible employee based on below quarters and fortnights below.

Quarter 3 (28 September 2020 to 3 January 2021) comprises 7 fortnights of:

  • Tier 1 - $1,200 per fortnight for those working 80 hours or more in any reference period; and

  • Tier 2 - $750 per fortnight for those working fewer than 80 hours in any reference period

Quarter 4 (4 January 2021 to 28 March 2021) comprises 6 fortnights of:

  • Tier 1 - $1,000 per fortnight for those working 80 hours or more in any reference period; and

  • Tier 2 - $650 per fortnight for those working fewer than 80 hours in any reference period

STEP 2: Report employee tier level (JK-TIER1 or JK-TIER2) by adding $0 allowance option to the employee payroll.

  • JK-TIER1 – for those employees who worked 80 hours or more in any reference period. In Quarter 3, they must be paid at least $1,200 per JobKeeper fortnight. In Quarter 4, they must be paid at least $1,000 per JobKeeper fortnight. If these employees are paid less than these amounts, a top-up payment must be made to the specified amounts and reported, as per the current reporting arrangements for JobKeeper top-up payments.

  • JK-TIER2 - for those employees who worked fewer than 80 hours in any reference period. In Quarter 3, they must be paid at least $750 per JobKeeper fortnight. In Quarter 4, they must be paid at least $650 per JobKeeper fortnight. If these employees are paid less than these amounts, a top-up payment must be made to the specified amounts and reported, as per the current reporting arrangements for JobKeeper top-up payments.

STEP 3: Use the JobKeeper extension fortnight codes under Allowances to report relevant START, FINISH and TOP-UP fortnights to the ATO.

Note: The steps are exactly the same as JobKeeper so far.

Refer to our notification steps article by clicking on the below button!

New extended JobKeeper START codes:

FN

Dates

Allowance Description

14

28/09/2020 – 11/10/2020

JOBKEEPER-START-FN14

15

12/10/2020 – 25/10/2020

JOBKEEPER-START-FN15

16

26/10/2020 – 08/11/2020

JOBKEEPER-START-FN16

17

09/11/2020 – 22/11/2020

JOBKEEPER-START-FN17

18

23/11/2020 – 06/12/2020

JOBKEEPER-START-FN18

19

07/12/2020 – 20/12/2020

JOBKEEPER-START-FN19

20

21/12/2020 – 03/01/2021

JOBKEEPER-START-FN20

21

04/01/2021 – 17/01/2021

JOBKEEPER-START-FN21

22

18/01/2021 – 31/01/2021

JOBKEEPER-START-FN22

23

01/02/2021 – 14/02/2021

JOBKEEPER-START-FN23

24

15/02/2021 – 28/02/2021

JOBKEEPER-START-FN24

25

01/03/2021 – 14/03/2021

JOBKEEPER-START-FN25

26

5/03/2021 – 28/03/2021

JOBKEEPER-START-FN26

New extended JobKeeper FINISH codes:

FN

Dates

Allowance Description

14

28/09/2020 – 11/10/2020

JOBKEEPER-FINISH-FN14

15

12/10/2020 – 25/10/2020

JOBKEEPER-FINISH-FN15

16

26/10/2020 – 08/11/2020

JOBKEEPER-FINISH-FN16

17

09/11/2020 – 22/11/2020

JOBKEEPER-FINISH-FN17

18

23/11/2020 – 06/12/2020

JOBKEEPER-FINISH-FN18

19

07/12/2020 – 20/12/2020

JOBKEEPER-FINISH-FN19

20

21/12/2020 – 03/01/2021

JOBKEEPER-FINISH-FN20

21

04/01/2021 – 17/01/2021

JOBKEEPER-FINISH-FN21

22

18/01/2021 – 31/01/2021

JOBKEEPER-FINISH-FN22

23

01/02/2021 – 14/02/2021

JOBKEEPER-FINISH-FN23

24

15/02/2021 – 28/02/2021

JOBKEEPER-FINISH-FN24

25

01/03/2021 – 14/03/2021

JOBKEEPER-FINISH-FN25

26

5/03/2021 – 28/03/2021

JOBKEEPER-FINISH-FN26

JobKeeper Tier Corrections:

If an employee is assigned and reported with an incorrect Tier level, then the following actions should be taken to correct the Tier level:

Reported JK-TIER1 in error – for those employees who were incorrectly reported as Tier 1, but should be Tier 2, then:

Report a correction Other Allowance with description: JK-TIER1X to indicate that the Tier 1 level is incorrect. Report JK-TIER2 description as a new Other Allowance. This option will result in the reporting of 3 different Other Allowances:

  • JK-TIER1

  • JK-TIER1X

  • JK-TIER2

Reported JK-TIER2 in error – for those employees who were incorrectly reported as Tier 1, but should be Tier 2, then:

Report a correction Other Allowance with description: JK-TIER2X to indicate that the Tier 1 level is incorrect. Report JK-TIER1 description as a new Other Allowance. This option will result in the reporting of 3 different Other Allowances:

  • JK-TIER2

  • JK-TIER2X

  • JK-TIER1

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