ATO has published comprehensive details about the JobKeeper payment (previously only available on the Treasury website as fact sheets) and also some guidance relating to the enrolment and application process. Please note, this page was last updated on 30th April in relation to step 2.
Enrol for the JobKeeper payment (from 20 April onwards)
Here is how to enrol for the JobKeeper payment:
Step 1 – Check you (i.e. your business) and your employees meet the eligibility requirements.
Step 2 – Continue to pay at least $1,500 to each eligible employee per JobKeeper fortnight (the first JobKeeper fortnight is the period from 30 March to 12 April). ATO has extended the due date to make the first 2 fortnights of JobKeeper payments to employees, to 8th May.
Step 3 – Notify your eligible employees that you are intending to claim the JobKeeper payment on their behalf and check they aren’t claiming JobKeeper payment through another employer or have nominated through another business.
Step 4 – Send the JobKeeper employee nomination notice to your nominated employees to complete and return to you by the end of April if you plan to claim JobKeeper payment for April. Keep it on file and provide a copy to your registered tax agent if you are using one.
Step 5 – From 20 April 2020, you can enrol with ATO for the JobKeeper payment using the Business Portal and authenticate with myGovID. You must do this by the end of April to claim JobKeeper payments for April (this date has been extended to 31st May 2020).
Step 6 – In the online form, provide your bank details and indicate if you are claiming an entitlement based on business participation, for example if you are a sole trader.
Step 7 – Specify the estimated number of employees who will be eligible for the first JobKeeper fortnight (30 March – 12 April) and the second JobKeeper fortnight (13 April – 26 April).
Confirmation of eligible employees you will claim JobKeeper Payment for (available from 4 May 2020 onwards)
Here is how to apply for the JobKeeper payment for your eligible employees:
Step 1 – Apply to claim the JobKeeper payment by logging in to the ATO Business Portal
Step 2 – Ensure you have paid each eligible employee a minimum of $1,500 per JobKeeper fortnight before tax.
Step 3 – Identify your eligible employees in the application form by
selecting employee details that are prefilled from your STP pay reports if you report payroll information through an STP enabled payroll solution, or
manually entering employee details in ATO online services or the Business Portal if you do not use an STP enabled payroll solution, or
using a registered tax agent who will submit a report on your behalf through Online services for agents (note: this form is not yet available and we do not have any information regarding this process - for the time being, we advise clients to log on to the business portal themselves and complete the claim themselves for their business).
Step 4 – Submit the confirmation of your eligible employees online and wait for your confirmation email or SMS showing it has been received.
Step 5 – Notify your eligible employees you have nominated them
Step 6 – ATO will pay you the JobKeeper payment for all eligible employees after receiving your application.
Step 7 – Each month, you will need to reconfirm that your reported eligible employees have not changed through ATO online services, the Business Portal or via your registered tax agent. This will ensure you will continue to receive the JobKeeper payments from the ATO. You do not need to retest your reported fall in turnover, but you will need to provide some information as to your current and projected turnover. This will be done in your monthly JobKeeper Declaration report.
Step 8 – If your eligible employees change or leave your employment, you will need to notify ATO through your monthly JobKeeper Declaration report.
If you use the ATO Business Portal, you will need a myGovID linked to your ABN in relationship Authorisation Manager (RAM). You can find out how to set this up at ato.gov.au/mygovid
What do you need to do for your employees
You need to identify which employees you intend to claim the JobKeeper payment for and tell them you intend to claim the JobKeeper payment for them.
You need to provide these employees with the JobKeeper employee nomination notice and ask them to return it to you by the end of April if you want to claim JobKeeper payment for April.
If your employees have multiple employers, they can usually choose which employer they want to nominate through. However, if your employees are long-term casuals and have other permanent employment, they cannot nominate you. They cannot receive the JobKeeper payment from more than one employer.
If an employee is currently receiving an income support payment, they must notify Services Australia of their new income to avoid incurring a debt that they will have to repay.