The JobKeeper Payment is a scheme, administered by the Australian Taxation Office (ATO), aimed at supporting businesses and not-for-profit organisations significantly affected by COVID-19, to help keep more Australians in jobs.

Whilst it was originally due to run until 27 September 2020, it will now continue to be available to eligible businesses (including the self-employed) and not-for-profits until 28 March 2021.

To be eligible for JobKeeper Payments under the extension, businesses and not-for-profits will need to demonstrate that they have continued to experience a decline in turnover of:

• 50 per cent for those with an aggregated turnover of more than $1 billion;

• 30 per cent for those with an aggregated turnover of $1 billion or less; or

• 15 per cent for Australian Charities and Not for profits Commission-registered charities (excluding schools and universities).

The Decline in Turnover Tests

For businesses already enrolled in JobKeeper, to receive payments from 28 September 2020, you need to meet an extended decline in turnover test based on actual GST turnover. Businesses that are enrolling for the first time, need to meet the basic eligibility test and then the decline in turnover test/s for the relevant period. The Decline in Turnover Tests can be summarised as follows:-

	JK (Version 1): 30th March 2020 – 27th September 2020	JK (Version 2): 28th September 2020 – 3rd January 2021	JK (Version 3): 4th January 2021 – 28th March 2021
Decline in turnover test:	BASIC ELIGIBILITY TEST Projected GST turnover for a relevant month or quarter is expected to fall by at least 30% (15% for ACNC-registered charities, 50% for large businesses) compared to the same period in 2019.*	Actual GST turnover in the September 2020 quarter (July, August & September) fell by at least 30% (15% for ACNC-registered charities, 50% for large businesses) compared to the same period in 2019.*	Actual GST turnover in the December 2020 quarter (October, November & December) fell by at least 30% (15% for ACNC-registered charities, 50% for large businesses) compared to the same period in 2019.*

* The Commissioner of Taxation will have discretion to set out alternative tests that would establish eligibility in specific circumstances where it is not appropriate to compare actual turnover in a quarter in 2020 with actual turnover in a quarter in 2019, in line with the Commissioner’s existing discretion.

Eligible Employees & Business Participants

The eligibility rules for employees remain unchanged. This means you are eligible if you:

• are currently employed by an eligible employer (including if you were stood down or rehired)

• were for the eligible employer (or another entity in their wholly-owned group) either:

  • a full-time, part-time or fixed-term employee at 1 July 2020; or

  • a long-term casual employee (employed on a regular and systematic basis for at least 12 months) as at 1 July 2020 and not a permanent employee of any other employer.

• were aged 18 years or older at 1 July 2020 (if you were 16 or 17 you can also qualify if you are independent or not undertaking full time study)

• were either:

  • an Australian resident (within the meaning of the Social Security Act 1991); or

  • an Australian resident for the purpose of the Income Tax Assessment Act 1936 and the holder of a Subclass 444 (Special Category) visa as at 1 July 2020.

• were not in receipt of any of these payments during the JobKeeper fortnight:

  • government parental leave or Dad and partner pay under the Paid Parental Leave Act 2010; or

• • a payment in accordance with Australian worker compensation law for an individual’s total incapacity for work.

Only one employer can claim the JobKeeper Payment in respect of an employee.

The self‐employed will be eligible to receive the JobKeeper Payment where they meet the relevant turnover test and are not a permanent employee of another employer.

Employees will continue to receive the JobKeeper Payment through their employer during the period of the extension if they and their employer are eligible and their employer is claiming the JobKeeper Payment. However, the amount of the JobKeeper Payment will change.

Payment Rate

In Version 1 of the JK Program, the payment rate was set at $1,500 per fortnight, however this rate has now been reduced. The new payment rates per fortnight for eligible employees and business participants can be summarised as follows:-

Date	Amount Worked (At least 20 hours per week on average for the relevant period)	Amount Worked (Less than 20 hours per week on average for the relevant period).
JK (Version 2): 28th September 2020 – 3rd January 2021	$1,200	$750
JK (Version 3): 4th January 2021 – 28th March 2021	$1,000	$650

The JobKeeper Payment will continue to be made by the ATO to employers in arrears.

Employers will continue to be required to make payments to employees equal to, or greater than, the amount of the JobKeeper Payment (before tax), based on the payment rate that applies to each employee. This is called the wage condition.