{"id":15790,"date":"2020-09-25T15:25:12","date_gmt":"2020-09-25T05:25:12","guid":{"rendered":"https:\/\/roubler.com\/au\/?p=15790"},"modified":"2020-10-06T12:10:43","modified_gmt":"2020-10-06T01:10:43","slug":"jobkeeper-extension","status":"publish","type":"post","link":"https:\/\/roubler.com\/au\/resources\/blog\/jobkeeper-extension\/","title":{"rendered":"How the new JobKeeper 2.0 rules affect your business"},"content":{"rendered":"\n<p>The Australian&nbsp;Government recently announced&nbsp;an&nbsp;extension&nbsp;to&nbsp;the&nbsp;JobKeeper&nbsp;payment&nbsp;scheme \u2013&nbsp;the&nbsp;wage subsidy that helps businesses affected by Covid-19&nbsp;to&nbsp;retain their employees.&nbsp;<\/p>\n\n\n\n<p>The&nbsp;highly anticipated&nbsp;extension,&nbsp;known as&nbsp;JobKeeper&nbsp;2.0,&nbsp;will be available to&nbsp;eligible&nbsp;businesses based on a demonstrated&nbsp;decline&nbsp;in turnover.&nbsp;JobKeeper&nbsp;2.0 will be split into&nbsp;two&nbsp;extension periods, with payments being reduced&nbsp;from&nbsp;28 September 2020, and then again&nbsp;in January 2021.&nbsp;The&nbsp;JobKeeper payment&nbsp;rates will&nbsp;also&nbsp;differ depending on the eligible employee\u2019s&nbsp;average&nbsp;hours&nbsp;worked, and&nbsp;will be split into Tier 1 and Tier 2 employees.&nbsp;<\/p>\n\n\n\n<p>The minimum wage condition still applies, meaning businesses&nbsp;are not&nbsp;allowed to pay staff a lower hourly rate than they were previously entitled to.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Important&nbsp;JobKeeper&nbsp;2.0&nbsp;dates to keep&nbsp;in mind&nbsp;<\/h2>\n\n\n\n<p>JobKeeper&nbsp;2.0&nbsp;officially starts&nbsp;from 28 September&nbsp;2020&nbsp;and ends on&nbsp;28 March&nbsp;2021.&nbsp;<\/p>\n\n\n\n<p>There are two separate&nbsp;extension&nbsp;periods:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>28 September 2020 to 3 January 2021&nbsp;<\/li><li>4 January 2021 and 28 March 2021.&nbsp;<\/li><\/ul>\n\n\n\n<p>If you are not already claiming&nbsp;JobKeeper, you&nbsp;have until 31 October&nbsp;to meet&nbsp;the&nbsp;wage conditions&nbsp;for employees receiving&nbsp;fortnightly payments starting on 28 September and 12 October.&nbsp;<\/p>\n\n\n\n<p>If your business is already enrolled in&nbsp;JobKeeper, you&nbsp;do not need to&nbsp;reapply. Simply&nbsp;check your continuing eligibility and submit any additional information to the ATO&nbsp;between&nbsp;1\u201331&nbsp;October 2020. You will need to indicate&nbsp;which payment tier&nbsp;you&nbsp;intend to claim for each eligible employee.&nbsp;<\/p>\n\n\n\n<p>The deadline to lodge the BAS for the September quarter or month is in late October.&nbsp;This&nbsp;means businesses will need to assess their eligibility&nbsp;for&nbsp;JobKeeper&nbsp;in advance of the BAS deadline in order to meet the wage condition,&nbsp;which requires them to pay eligible employees in advance of receiving the&nbsp;JobKeeper&nbsp;payment in arrears from the ATO.&nbsp;<\/p>\n\n\n\n<p>You will need to complete&nbsp;your monthly declaration between the 1st and 14th of each month to claim&nbsp;JobKeeper&nbsp;payments for the previous month.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tier 1 rules and payment&nbsp;amounts&nbsp;<\/h2>\n\n\n\n<p>Tier 1 applies to eligible employees who worked for 80 hours&nbsp;or&nbsp;more&nbsp;in a 28 day pay period before&nbsp;either 1 March or 1 July&nbsp;2020,&nbsp;as well as&nbsp;eligible&nbsp;business participants&nbsp;who were actively engaged in the business for 80 hours&nbsp;or more&nbsp;in February&nbsp;2020.&nbsp;<\/p>\n\n\n\n<p>&nbsp;Inclusions that&nbsp;count toward an eligible employee\u2019s&nbsp;80 hours are:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Actual hours worked<\/li><li>Paid leave&nbsp;(personal or&nbsp;carer\u2019s&nbsp;leave, annual leave, long service leave, paid parental leave)&nbsp;<\/li><li>Paid public holidays.<\/li><\/ul>\n\n\n\n<p>Unpaid leave, government funded parental leave, workers\u2019 compensation and stand down are not counted towards an eligible employee\u2019s 80 hours.&nbsp;<\/p>\n\n\n\n<p>During the first extension period,&nbsp;Tier 1 payments will be $1,200 per fortnight&nbsp;per&nbsp;eligible employee&nbsp;or business participant.&nbsp;<\/p>\n\n\n\n<p>During the second extension period, Tier 1 payments will be reduced to $1,000&nbsp;per fortnight&nbsp;per eligible employee or business participant.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tier 2 rules and payment amounts&nbsp;<\/h2>\n\n\n\n<p>Tier 2 applies to any&nbsp;eligible employee or&nbsp;business participant&nbsp;who worked for less than 80 hours in a 28 day pay period.&nbsp;<\/p>\n\n\n\n<p>During the&nbsp;first&nbsp;extension period,&nbsp;Tier 2 payments will be $750&nbsp;per fortnight per eligible employee or business participant.&nbsp;<\/p>\n\n\n\n<p>During the second extension period, Tier 2 payments will be reduced to $650 per fortnight per eligible employee or business participant.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">JobKeeper&nbsp;business eligibility and turnover tests&nbsp;<\/h2>\n\n\n\n<p>For payments in the first extension period, businesses must demonstrate that their actual&nbsp;(not projected)&nbsp;GST&nbsp;turnover has significantly fallen in both&nbsp;the&nbsp;June and September 2020 quarters,&nbsp;relative to the corresponding quarters in 2019.&nbsp;<\/p>\n\n\n\n<p>For payments in the second extension period, businesses need to demonstrate a significant fall in their actual GST turnover for June, September and December 2020 quarters, relative to their corresponding quarters in 2019.&nbsp;<\/p>\n\n\n\n<p>JobKeeper&nbsp;will remain open to new&nbsp;business applicants, provided they meet the eligibility and turnover requirements.&nbsp;<\/p>\n\n\n\n<p>For the latest and most up-to-date information on&nbsp;JobKeeper&nbsp;payments and eligibility, visit&nbsp;<a href=\"https:\/\/www.ato.gov.au\/General\/JobKeeper-Payment\/\" target=\"_blank\" rel=\"noreferrer noopener\">the ATO website<\/a>.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>JobKeeper 2.0 will be split into two extension periods. The payment rates will also differ depending on the eligible employee\u2019s average hours worked, and will be split into Tier 1 and Tier 2 employees. Here&#8217;s what you should know.<\/p>\n","protected":false},"author":36,"featured_media":15809,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[887,882],"tags":[1009,1047,1010],"class_list":["post-15790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-management","category-payroll-remuneration","tag-jobkeeper","tag-jobkeeper-2-0","tag-jobkeeper-payments"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How The New JobKeeper 2.0 Extension Rules Affect Your Business<\/title>\n<meta name=\"description\" content=\"Find out how the JobKeeper 2.0 extension affects your business, and how much your business can claim to help retain your employees.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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