Extension of Time to Enrol and Pay
The ATO has extended the time to enrol for the initial JobKeeper periods, from 30 April 2020 until 31 May 2020.
If you enrol by 31 May, you will still be able to claim for the fortnights in April and May, provided you meet all the eligibility requirements for each of those fortnights. This includes having paid your employees by the appropriate date for each fortnight.
For the first two fortnights (30 March – 12 April, 13 April – 26 April), the ATO will accept the minimum $1,500 payment for each fortnight has been paid by you even if it has been paid late, provided it is paid by 8 May 2020. If you do not pay your staff by this date, you will not be able to claim JobKeeper for the first two fortnights.
You can enrol and claim for JobKeeper earlier if you choose. For example, you can enrol by the end of April to claim JobKeeper payments for the two fortnights in April.
While the extra time is very welcome, it will not remove the urgency to determine eligibility for April 2020 JobKeeper payments.
Unless the situation is clear cut, employers should be careful about making top up payments to staff until they have assessed their eligibility and have received the JobKeeper nomination forms back from staff (unless they want to risk being ineligible and not being reimbursed for these top up payments).
Eligibility changes for 16 & 17 year olds
Full time students who are 17 years or younger and not financially independent have been excluded from receiving JobKeeper payments. This change will apply prospectively so employers who have already paid employees will not be out of pocket. Clients should take this change into account before making further payments to these employees.
Please do not hesitate to contact Brealey Quill Kenny should you have any queries with the above on 9256 2777.