Fact and action checklist for latest JobKeeper amendments

JobKeeper 1 July 2020 employee types

1. Existing employees who qualified under the 1 March 2020 tests

  • Defined as a “1 March 2020 employee”
  • 1 March 2020 eligibility preserved
  • Must continue to meet the normal eligibility criteria
  • Employers must continue to meet the monthly reporting obligations
  • Otherwise, no additional action is required.

2. Existing employees who did not satisfy the 1 March 2020 tests (eg casual employee, age, residency etc.) but satisfy the 1 July 2020 tests.

  • Employees need to provide the employer with a Nomination Notice
  • Employers need to notify employees of their intention to obtain JobKeeper on the employee’s behalf by Friday 21 August
  • Must meet the wage condition for the newly eligible employees (by 31 August 2020)
  • Employers must continue to meet the monthly reporting obligations and include the newly eligible employees in the August report (due 14 September 2020)

3. Employees employed after 1 March 2020 but on or before 1 July 2020 (not previously nominated by any entity)

  • Employees need to provide the employer with a Nomination Notice
  • Employers need to notify employees of their intention to obtain JobKeeper on the employee’s behalf by Friday 21 August
  • Must meet the wage condition for the newly eligible employees (by 31 August 2020)
  • Employers must continue to meet the monthly reporting obligations and include the newly eligible employees in the August report (due 14 September 2020)

4. Employees employed on or before 1 July 2020, who had previously nominated with a different employer (“old entity”) under the 1 March 2020 tests, but left that employer after 1 March 2020 but before 1 July 2020, and commenced with the new employer on or before 1 July 2020.

  • Cannot continue to be an eligible employee or eligible business participant of the old entity by 1 July 2020 (ie, if left old employer on or after 1 July 2020, but before 3 August 2020 – not eligible);
  • These employees are included in JobKeeper by the new employer
  • Employees need to provide the employer with a Nomination Notice
  • Employers need to notify employees of their intention to obtain JobKeeper on the employee’s behalf by Friday 21 August
  • Must meet the wage condition for the newly eligible employees (by 31 August 2020)
  • Employers must continue to meet the monthly reporting obligations and include the newly eligible employees in the August report (due 14 September 2020)

5. Employees who:

> Were previously eligible employees of the employer
> Left that employer after 1 March 2020
> Did not nominate (and were not eligible to nominate) with another employer at any time
> Rejoined the employer after 1 July 2020

  • Defined as a “1 March 2020 employee”
  • 1 March 2020 eligibility is preserved where the employee has not provided a Nomination Notice to another entity under the 1 July 2020 reference date.
  • Employers must receive a Nomination Notice from employee clarifying whether they have provided a nomination notice to another entity under the 1 July 2020 reference date.
  • Note the following:
  1. Returning employees that have been eligible individuals in respect of another entity cannot be eligible employees of the re-employing entity.
  2. Returning employees that rejoined the re-employing entity on or before 1 July 2020 will be in the same position as employees described in “4” above.
  3. Employers should not claim JobKeeper for this class of employee prior to receiving the Nomination Notice from the employee and confirming the employee’s eligibility.
  • If the employee has not provided a nomination notice to another entity under the 1 July 2020 reference date, the re-employing entity can rely on the original nomination notice provided before the employee left their employment.

For more detailed coverage, see Latest JobKeeper amendments dissected

The ATO has released new information here.

Website Comments

  1. Frank Galati
    Reply

    Where an employer replaces a current Jobkeeper employee but after 01/07/2020 … Is the employer entitled to Jobkeeper?

    • Steve Burnham
      Reply

      Neville Birthisel replies: Normally no. It would only be possible if the replacing employee previously worked for the employer, was an eligible employee of the employer under the 1 March 2020 criteria, left the employer after 1 March 2020, re-joined the employer after 1 July 2020, and had not been an eligible employee of another entity in the intervening period.

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