Last Updated 5pm Tuesday 14/4/20

The rules for the JobKeeper payment were finally released by treasury a few hours ago.  You may be aware that legislation was passed last week allowing the detail to be released later by regulation.

You can see the rules here, and the explanatory statement here.  The website has also been updated today with more information.


If your employer is eligible and chooses to participate in the scheme, you will only receive the amount in relation to a single employer.  You will need to agree to be nominated by your employer.  You may not actually receive an additional amount as the payment is designed to support business to continue your employment, however those earning less than $1,500 in a fortnight must receive a minimum of $1,500 for that fortnight. This amount is before any tax is deducted.  Anyone already earning $1,500 or more in a fortnight will not receive any additional amount.

See the website for steps your should take to help your employer claim the JobKeeper payment on your behalf.


A key feature of this measure is that this payment only occurs in a fortnight where you have already paid the money to your employee.  The business will then be reimbursed for the amounts you have already paid.  This is done in fortnightly blocks. 

The first fortnight block began on Monday 30 March and ended on Sunday April 12.  The second fortnight began yesterday (Monday April 13).

The ATO will allow a late payment for the first two fortnights, so long as it is paid by the end of April. 

You first need to be sure your business is eligible, especially with the Decline in Turnover Test.   

A business will generally satisfy this test where the GST turnover in the turnover test period falls short of the actual GST turnover in the corresponding period last year by 30 per cent or more (for most businesses).  The test period compares the GST turnover of any of the months from March 2020 to September 2020 or the quarters that starts on 1 April 2020 or 1 July 2020 with the corresponding period in 2019.

To work out your fall in turnover for the first fortnight block, you can compare either:

  • GST turnover for March 2020 with GST turnover for March 2019
  • projected GST turnover for April 2020 with GST turnover for April 2019
  • projected GST turnover for the quarter starting April 2020 with GST turnover for the quarter starting April 2019.

How you choose to project your fall in turnover is not dependent on whether you report a quarterly or monthly BAS, though you can do that if it is easier. 

Once your business has met the test, you won’t need to look at it again.  Once you’re in, you’re in until the measure ceases in September 2020.  However you need to have met the test by the end of a fortnightly block in order to qualify for that fortnight.  If your business does not yet meet the test, it may do so in a later month or quarter in which case you’ll be eligible from that point onwards.

There is an alternative test for those businesses that do not have a comparable period last year.  Details of that alternative test are yet to be released by the ATO, although the explanatory statement does includes some suggestions including if a business was affected by drought in the prior year.  A business started after 1 March 2020 will however not be eligible.

Your business also needs to elect to participate.  If you have nominated an intention to register on the website, please be aware that is is only an intention and you will still be required to actually register.

A special rule gives you until 26 April to register and still qualify for the first two fortnights that will have already passed.  Please note that the form for employers to register will not be available until April 20.  

Other tests and integrity measures apply.   There are tests within the Rules that must have been satisfied on 1 March 2020, and other tests that must be satisfied during the fortnight in respect of which a JobKeeper payment is to be made.

The measure is on a one-in, all-in basis.  If an employee wants to participate in the scheme, all eligible employees must be covered by the scheme.  You are not able to choose which employees will participate.

A terminated employee is not eligible unless you rehire them.  A stood down employee will however be eligible.

To be eligible, they must of been employed on 1 March.  Employees younger than 16 years of age on 1 March are excluded.  Casual employees are also excluded unless they are long-term casual employees (over a 12 month period).

Employees need to agree in writing to be nominated by the employer for the purposes of the JobKeeper scheme. The employee must also specify in the notice that they have not agreed to be so nominated by any other employer or business.  Once an employer is nominated, that employee cannot be an eligible employee for any other employer.  The ATO form to make this nomination is available now at

Parental leave paid under the Paid Parental Leave Act 2010 disqualifies that employee for that fortnight.

Your business can also make an election to cease using the scheme at any time.

See the site for more information.

This is a quick summary to help you understand the information that has been released in the last few hours.  We encourage you to read the links throughout this message for more detail and to confirm your eligibility.  Please contact us should you wish to discuss any of these issues further.