JobKeeper申请将于2020年4月20日开放
On Monday 20 April, applications for the JobKeeper payment program opened. 这可以通过您的 企业门户网站 using your MyGovID or via your registered tax agent if you can’t access the business portal.
这些网站可以在这里找到:
As a reminder, the basic criteria for an employer to be eligible are:
- They were in business and had employees at 1 March 2020,
- They have generated business income since 1 July 2018,
- They have either lodged their 2019 tax return or a BAS since 1 July 2018,
- The business has suffered a turnover decline of 30%, or 50% if aggregated turnover is over $1B AUD,
- An ACNC registered charity has a turnover decline threshold of 15%, except for non-Government schools and universities, 谁还需要满足30%或50%.
Eligible employees needed to be employed at 1 March 2020 and be;
- 全职,
- 一部分的时间,
- If casual, employed on a regular and systematic basis for at least 12 months,
- 成为澳门赌场官网公民, 澳门赌场官网纳税居民, permanent visa holder or NZ citizen on a Subclass 444 Visa.
More information on residency requirements for non-citizens is 在这里.
T在这里 is a form for employer and employee to 完成这里.
其他要点:
- Employers only need to meet the turnover decline test once. 他们不需要每个月重新测试. Note that t在这里 is anti-avoidance in place for people who artificially contrive their circumstances to get the payments.
- 如果营业额下降不满足现在, an employer can enter the program at a later date if the threshold is met then.
- T在这里 is a ‘basic’ test to prove decline in turnover, which is comparing a current month in 2020 with the same month in 2019 (March or April for now), or comparing the June quarter 2020 to 2019.
- 如果“基本”测试失败, including because the business didn’t exist 12 months ago, then t在这里 is an alternative test w在这里 the business will need to prove that the same month prior year is not a fair comparison point. The ATO will issue further guidance on this alternative test “soon”.
- The program will still end on 27 September for everyone regardless of when they enter it.
- Employers need to pay a minimum $1,500 per fortnight before tax for eligible employees. T在这里fore, tax will need to be withheld on this amount before paying employees.
- Employers need to pay their employees once they are eligible and will be reimbursed by the Government the following month, so they are paid by the Government in arrears.
- Employers must pass on the full benefit of JobKeeper to eligible employees. Asking employees to give some of it back is illegal.
- 如果一个企业是合格的, it must inform its employees it is part of the program and pay JobKeeper for all eligible employees. 它不能挑三拣四.
- Employees who were employed on 1 March and have since been terminated can be re-hired and immediately stood down and receive JobKeeper payment.
- Employees can only receive JobKeeper from one employer. T在这里fore, if someone has multiple jobs they need to nominate a primary employer.
- A person with a casual position and a permanent position cannot nominate their casual employer.
- 退休金 Guarantee is not payable on any excess payment that is attributable to JobKeeper payment.
- T在这里 will be monthly reporting requirements with the ATO.
Sole traders and businesses without employees are also eligible for the program, although for the latter only one person can be nominated to receive the payment, 包括伙伴关系. They have the same eligibility criteria as businesses with employees and will need to register for the 企业门户网站 如果他们还没有这么做的话.
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