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  • JobKeeper fortnight test

    A JobKeeper fortnight is any one of the 26 fortnights starting from 30 March 2020 and ending 28 March 2021.

    On this page:

    Fortnight test

    You must satisfy each of these requirements for the relevant JobKeeper fortnight:

    • You are an employee of an eligible employer (including if you are stood down or have been re-hired) at any time during the fortnight. This is usually the same employer you had on 1 March or 1 July 2020 (as applicable), however there are exceptions – these include
      • being employed by another entity within the same wholly owned business structure
      • a change in ownership of a business, or
      • a structural change in a not-for-profit entity.
    • You provided a JobKeeper employee nomination notice
    • You did not receive any of these types of payments      
      • parental leave pay by the government under the Paid Parental Leave Act 2010 for a period that overlaps with or includes the fortnight
      • Dad and Partner pay under the Paid Parental Leave Act 2010 at any time during the fortnight
      • certain workers’ compensation payments in respect of your total incapacity for work for a period that overlaps with, or includes, the fortnight.

    How to satisfy the nomination requirement

    Your employer will notify you of their intent to nominate you as an eligible employee so they can claim the JobKeeper payment.

    Your employer will give you a JobKeeper employee nomination notice.

    Return the form as soon as possible to your employer to confirm that you satisfy the eligibility requirements and agree to be nominated by this employer.

    If you do not agree to be nominated by your employer, they cannot receive a JobKeeper payment for you.

    If you are a long-term casual employee for one employer, and are also employed in a permanent position, you can only nominate your permanent employer. You cannot nominate your casual employer, even if your permanent employer does not qualify or elects not to participate in the JobKeeper scheme.

    Do not give your employer a JobKeeper employee nomination notice if:

    • You have already completed the notice for another employer, or agreed to be an eligible business participant for another entity receiving a JobKeeper payment, unless    
      • you stopped being an employee of your previous employer or actively engaged in the business of the entity between 1 March and 1 July 2020
      • at the time you agree to be nominated by your current employer, you had not been rehired by your previous employer or restarted being actively engaged as an eligible business participant, and
      • you meet the other requirements to be an eligible employee for JobKeeper fortnights starting on or after 3 August 2020 (including the 1 July test).
    • You are receiving government parental leave pay, Dad and Partner pay, or a payment in accordance with Australian worker compensation law for an individual's total incapacity for work.

    The residency requirement

    To satisfy this requirement for the employee test, you must be an Australian resident within the meaning of the Social Security Act 1991. This means you reside in Australia and are:

    • an Australian citizen
    • the holder of a permanent visa, or
    • a Protected Special Category Visa Holder.

    For more information, visit the Services Australia website and read residence descriptionsExternal Link.

    If you are not a resident within the meaning of the Social Security Act 1991 you will still satisfy the residency requirement if:

    • you are a Special Category (Subclass 444) Visa Holder, and
    • a resident of Australia for income tax purposes.

    Examples

    Employee test requirements

    Example 1 – Stood down employee

    Ashula has worked at a retail store on a permanent full-time basis for several years but has been stood down under the Fair Work Act since March.

    Her employer has been claiming JobKeeper payments for Ashula while she has been stood down. Her employer meets the eligibility requirements to continue claiming for Ashula in JobKeeper extension 1 and notifies the ATO that the tier 1 rate applies for Ashula.

    To continue to be eligible for the JobKeeper payment in JobKeeper extension 1, Ashula's employer must pay her an amount equal to at least the tier 1 JobKeeper rate per fortnight less tax and any other amounts she agreed to have withheld (such as salary sacrifice amounts).

    End of example

     

    Example 2 – Paid parental leave

    Suchi is currently on Government paid parental leave from her permanent full-time job.

    She has been notified by her employer that they qualify for – and have decided to participate in – the JobKeeper scheme.

    Suchi will not be an eligible employee of her employer for any fortnight that she receives Government paid parental leave pay.

    End of example
      Last modified: 16 Sep 2020QC 62133