Jobkeeper Extension – employees ..from 28 Sept 2020

JobKeeper period Tier 1: Higher rate Tier 2: Lower rate
28 September 2020 to 3 January 2021 $1,200 $750
4 January 2021 to 28 March 2021 $1,000 $650

FREE DOWNLOAD – JOBKEEPER ROUND 2 TESTING WORKBOOK

Employees

Employees are eligible in the extension period if they:

Are currently employed by an eligible employer (including if you were stood down or re-hired).

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.

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.

Find more details at the ATO website – https://www.ato.gov.au/General/JobKeeper-Payment/Employees/

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