JobKeeper - newly eligible employees

JobKeeper rules have recently been changed that sees staff employed by 1 July 2020 may now become eligible for JobKeeper – ie an extension from the previous 1 March date – see following ATO links:-
https://www.ato.gov.au/General/JobKeeper-Payment/Employers/Your-eligible-employees/

https://www.ato.gov.au/General/JobKeeper-Payment/Employers/Your-eligible-employees/Long-term-casual-employees/

Newly eligible employees may be casuals who did not meet the definition at 1 March but now do by 1 July, or because they turned 18 after 1 March, or full-time or part-time employee hired between 2 March and 1 July 2020. JobKeeper must be offered to all employees – “one in, all in”
 
These amendments apply from 3 August 2020 – ie these newly eligible employees may participate in the JobKeeper Scheme from 3 August (ie from JobKeeper fortnight 10)
 
What needs to happen next
 
For existing employees already on JobKeeper – no change (their eligibility does not need to be re-tested)
 
For newly eligible employees:-
 
An updated employee nomination form is available and needs to be completed and returned to the employer by Friday 21 August:-
https://www.ato.gov.au/Forms/JobKeeper-payment---employee-nomination-notice/
 
The employer needs to notify the ATO via their Single Touch Payroll software of these newly eligible employees from JobKeeper fortnight 10
 
The employer needs to meet the wage condition for JobKeeper fortnights 10 and 11 for all newly eligible employees by 31 August – ie ensure the gross $3,000 payment (less appropriate tax withheld) for both fortnights (ie $1500 x 2 fortnights) are paid by 31 August for each employee

Harper Group Pty Ltd – Chartered Accountants Frankston - Ph 9770 1547 

Disclaimer: All information provided in this article is of a general nature only and is not personal financial or investment advice. Also, changes in legislation may occur frequently. We recommend that our formal advice be obtained before acting on the basis of this information.