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  • Eligible employers

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    Employers may be eligible for the JobKeeper Payment scheme if all the following apply.

    • On 1 March 2020, you ran a business in Australia, or were either a        
      • not-for-profit organisation that pursued your objectives principally in Australia, or
      • deductible gift recipient (DGR) endorsed either as a public fund or for a public fund you operated  
        • under the Overseas Aid Gift Deductibility Scheme (DGR item 9.1.1), or
        • for developed country relief (DGR item 9.1.2). 
    • You employed at least one eligible employee during the JobKeeper fortnight you are applying for. This includes employees who are stood down or re-hired.
    • Your business satisfies the  
    • Your business is not in one of the ineligible employer categories.

    You do not need to be registered for GST to qualify for the JobKeeper Payment scheme. However, if your business is registered for GST, you will need to submit any outstanding activity statements for the relevant quarter in 2019 before you can access the online check for decline in turnover.

    Find out more:

    Entities earning passive income

    Earning passive income such as rent, interest or dividends does not ordinarily mean you are running a business.

    A company will ordinarily be carrying on a business if it:

    • is established and maintained to make a profit for its shareholders, and
    • invests its assets to earn a commercial return.

    How to stop receiving JobKeeper payments

    You can choose to stop receiving JobKeeper payments at any time.

    For information on how to do this refer to the relevant guide:

    Ineligible employers

    An employer is not entitled to the JobKeeper payment if any of the following apply:

    • the Major Bank Levy was imposed on the entity or a member of its consolidated group for any quarter before 1 March 2020
    • the entity is an Australian government agency (within the meaning of the Income Tax Assessment Act 1997)
    • the entity is a local governing body
    • the entity is wholly owned by an Australian government agency or local governing body
    • the entity is a sovereign entity or owned by a sovereign entity
    • the entity is a company in liquidation
    • the entity is an individual who has entered bankruptcy

    Once you've worked out you're an eligible employer

    After you've worked out that you are an eligible employer, you then need to check whether your employee or employees are eligible.

    See also:

    Non-employee situations

    For specific information on other situations where you might be eligible for JobKeeper payments for individuals who are not employees:

    Last modified: 26 Oct 2020QC 62127