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  • Your eligible employees

    Your employee is eligible under the JobKeeper Payment scheme if they:

    • are employed by you (including those stood down or re-hired)
    • were, at 1 March 2020, either a
      • full-time, part-time or fixed term employee, and not a casual employee
      • long-term casual employee (employed on a regular and systematic basis for at least 12 months) and not a permanent employee of any other employer
       
    • on 1 March 2020 were 18 years older (if they were 16 or 17 they can also qualify for fortnights before 11 May 2020, and continue to qualify after that if they're independent or not studying full time)
    • were an Australian resident at 1 March 2020 under the Social Security Act 1991, which requires they reside in Australia, and are one of: an Australian citizen, the holder of a permanent visa, or a Protected Special Category Visa Holder. You can find more information about these requirements from the Services Australia website under residence descriptionsExternal Link. Your employee can also be an Australian tax resident who is a Special Category (Subclass 444) Visa Holder. Employees who aren't permanent residents of Australia must notify you of their visa status to allow you to determine if they're eligible for JobKeeper payments
    • Didn't receive any of these payments during the JobKeeper fortnight
      • government parental leave or Dad and Partner Pay
      • a payment in accordance with Australian workers compensation law for an individual’s total incapacity for work
       
    • agree to be nominated by you (see Nominating employees).

    You can't claim for any employees who either:

    • were first employed by you after 1 March 2020
    • left your employment before 1 March 2020
    • have been, or have agreed to be, nominated by another employer.

    Casual employees are only eligible if they were employed by you on a regular and systematic basis for at least a year at 1 March 2020.

    If you decide to participate in the JobKeeper Payment scheme, nominate all your eligible employees. You shouldn't nominate only some. However, individual eligible employees can choose not to participate.

    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 must choose the permanent employer and can't nominate you. They can't be nominated for the JobKeeper payment by more than one employer.

    See also:

    On this page:

    Nominating employees

    The design of the JobKeeper scheme is that all eligible employees of an employer who has decided to participate in the scheme are paid the minimum of $1,500 per fortnight. The employer claims for each of these employees and is not meant to pick and choose between eligible employees.

    From 1 May 2020, you must inform your relevant employees of your election to participate in JobKeeper within seven days of enrolment and detail the steps the employee must take to agree to be nominated. If you had already enrolled on or before 1 May 2020, you needed to satisfy this requirement by 8 May 2020.

    If you enrolled:

    • between 19 April and 1 May 2020, and already provided all your relevant employees with an Employee nomination notice, you've met the requirement to notify all your relevant employees
    • on or after 1 May 2020, you must provide an Employee nomination notice to all your relevant employees within seven days of enrolling.

    If you haven't provided all your relevant employees with an employee nomination notice within seven days of enrolling to receive JobKeeper payments, you need to do this as soon as possible.

    If your relevant employees agree to be nominated by you, they must return a completed JobKeeper employee nomination notice to you for your records. This confirms your employee is an eligible employee under the JobKeeper scheme.

    You may choose to create your own employee nomination notice if it's not practical to have each employee complete and return our notice to you. This allows you to use your own portal or communication channel to obtain this information.

    You don't need to give us the employee nomination notice, but you do need to keep a copy of the completed form as part of your legal record keeping obligations.

    The process for nominating eligible business participants (for example, a partner in a partnership, an adult beneficiary of a trust, or a shareholder or director of a company), religious practitioners who are not employees and sole traders is different.

    Rules for those under 18 years old

    From JobKeeper fortnight four, starting 11 May, there are new eligibility requirements for employees who were 16 or 17 years old on 1 March 2020.

    This means that 16 and 17 year old employees who identified as eligible under the original eligibility criteria for the first three JobKeeper fortnights (30 March to 10 May 2020) may no longer be eligible employees under the JobKeeper scheme from JobKeeper fortnight four, which began on 11 May.

    For those who were 16 or 17 years old on 1 March 2020 to remain eligible employees, at 1 March 2020 they need to have been either:

    • independent
    • not in full-time study.

    In a practical sense, this means that from JobKeeper fortnight four, full-time students are no longer eligible employees unless they're also independent.

    If you have an employee who was 15 on 1 March 2020 and has since turned 16, they won't be eligible for JobKeeper, even if they are independent, or not in full-time study.

    What you need to do

    If you've already received a nomination form from an employee who was 16 or 17 years old at 1 March 2020 – that form isn't valid for JobKeeper fortnights four to 13.

    You'll need to provide your 16 and 17 year old employees with the updated JobKeeper Employee nomination notice and have them complete and return it as soon as possible to confirm they meet the new eligibility criteria.

    If your employees who were 16 and 17 years old at 1 March 2020 are no longer eligible, you will no longer identify them as an eligible employee from JobKeeper fortnight four, which starts on 11 May.

    Nominating yourself as a sole trader or eligible business participant

    If you're a sole trader or eligible business participant, you can also nominate yourself.

    Sole traders can complete the nomination process through ATO online services using myGov, or in the Business Portal or through a registered tax or BAS agent.

    If you're an eligible business participant such as a partner, adult beneficiary of a trust, or a shareholder in or director of a company, you need to complete the Eligible business participant nomination notice (excluding sole traders) to record you've agreed to be nominated to receive JobKeeper payments through an eligible business.

    Eligible businesses can enrol by logging in to the Business Portal using myGovID.

    See also:

    Nominating a religious practitioner who isn't an employee

    If you're a religious institution, you can nominate a religious practitioner for a JobKeeper payment where you remunerate a minister of religion or a full-time member of a religious order who isn't an employee to perform religious activities for you.

    You can enrol through the Business Portal or through a registered tax or BAS agent.

    Before you enrol, you need to notify each eligible religious practitioner that you intend to nominate them under the JobKeeper Payment scheme. They must agree to be nominated by you by completing the JobKeeper religious practitioner nomination notice.

    See also:

    Employees who were stood down or on long term leave

    Employees who have been stood down from work under the Fair Work Act 2009 without pay may still be eligible employees if they were in your employment and met the eligibility criteria on 1 March 2020.

    You will need to have paid them at least the minimum amount of $1,500 for each fortnight you claim for, to receive the JobKeeper payment.

    Employees who've been terminated

    If you terminated an employee after 1 March 2020, you can re-engage them, and they'll be eligible if they met the eligibility criteria on 1 March 2020.

    If you want to claim the JobKeeper payment for employees you've re-engaged, you need to:

    • confirm they want to be re-hired and participate in the JobKeeper Payment scheme with you
    • re-engage the employees you want to claim for
    • ask them to complete the JobKeeper employee nomination notice (or your own employee nomination notice) and return it to you. You're required to keep this form as part of your record keeping obligations under the law
    • start paying them a minimum of $1,500 (before tax) for each fortnight they're employed that you claim for.

    You'll only be paid a JobKeeper payment for employees from the fortnight they were re-engaged. You can't claim retrospectively for employees you re-engage.

    Example

    Peta runs a retail business. Due to the effects of COVID-19, she decides to stand down her full time employee, John, on 20 March 2020. Peta meets the fall in turnover test and decides she wants to re-engage John and receive the JobKeeper payment for him as an eligible employee for the fortnight beginning 30 March 2020.

    Peta needs to confirm John wishes to participate and, if so, obtain a completed nomination form from him. Peta pays him at least $1,500 to be eligible to claim a JobKeeper payment for John in the fortnight.

    End of example

    After you've worked out you and your employees are eligible

    If you meet the eligibility criteria and want to start claiming the JobKeeper payment on behalf of your employees, you need to start paying them at least $1,500 (before tax) per fortnight and continue to pay them for as long as you keep claiming.

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    Last modified: 05 Jun 2020QC 62128