On 1 September 2020, the Australian parliament passed the legislation to extend the JobKeeper scheme which takes effect from 28 September and extended to 28 March 2021.
Under the extended JobKeeper provisions, legacy employers can:
- issue JobKeeper enabling stand down directions (with some changes)
- issue JobKeeper enabling directions in relation to employees’ duties and locations of work
- make agreements with employees to work on different days or at different times (with some changes).
A legacy employer is an employer who received a JobKeeper payment prior to 28 September 2020, however, no longer qualifies for any further JobKeeper payments.
How Do I Know If I Qualify?
If you previously qualified for the JobKeeper subsidy however, do not qualify for JobKeeper 2.0, you can access the concession under the Fair Work Act. You will need to have confirmed the 10% decline in turnover (based on actual GST turnover) test for each relevant quarter, when compared to the same quarter in 2019. See example below:
|Period for JobKeeper direction or agreement||Quarter to meet 10% decline in turnover test||Comparison quarter|
|28 September to 27 October 2020 (inclusive)||June 2020||June 2019|
|28 October 2020 to 27 February 2021 (inclusive)||September 2020||September 2019|
|28 February to 28 March 2021 (inclusive)||December 2020||December 2019|
How Do I Access This Concession?
In order to access the concessions under the Fair Work act, you can:
(a) make a statutory declaration (for ‘small business employers’ with fewer than 15 employees) or
(b) get a 10% turnover certificate from a qualified accountant or tax/BAS agent via Wilson Pateras.
Wilson Pateras can issue a written certificate that confirms that you have satisfied the 10% decline in turnover test for that quarter if eligible.
This certificate must be completed by the 27th September 2020 for the June quarter. There will be three certificates required over the duration of the extension which ends 28 March 2021.
How Do I Make A Statutory Declaration?
Employers classified as ‘small business employers’, can make a statutory declaration instead of getting a certificate.
The statutory declaration must:
- outline that you have experienced at least a 10% decline in turnover for the relevant quarter
- be completed by the employer or is authorised by the employer or has knowledge of the employer’s financial matters.
You can complete a statutory declaration here. After you have made your statutory declaration, make sure you keep a copy of it for your records.
If you would like to read more on this JobKeeper scheme as a legacy employer, please visit the Fair Work Ombudsman website.
If you have less than 15 employees, ensure you make your statutory declaration by 27th September. Alternatively, please contact us as soon as possible if you require a 10% decline in turnover certificate by one of our qualified accountants.