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  • Reporting eligible employees and JobKeeper top-up payments via STP

    This page will help you report eligible employees and JobKeeper top-up payments in Single Touch Payroll (STP) software.

    You will need to notify us of your eligible employees and the fortnight from which you're claiming the JobKeeper payment for each of them.

    This process is managed through the 'STP Pay Event' by using the 'Other Allowances' field to indicate the first fortnight in which the employee became eligible.

    The code you need to enter in the 'Other Allowances' field is JOBKEEPER-START-FNXX - ‘XX’ represents the JobKeeper fortnight from which the payment is first claimed.

    The three main JobKeeper descriptions that can be made through STP are:

    1. Starting to notifying us when an eligible employee started being paid JobKeeper payments ('Fortnight start') and transition payments for April 2020.
    2. Topping up employee gross earnings to $1500 per fortnight ('Top-up').
    3. Stopping to notifying us when an employee is no longer eligible for JobKeeper and JobKeeper payments need to be stopped ('Fortnight finish').

    On this page:

    1. Starting: reporting the JobKeeper start fortnight

    You must use the correct descriptions (see tables JOBKEEPER-START-FNXX 'Other Allowance' descriptions and JOBKEEPER-FINISH-FNXX 'Other Allowance' descriptions below) or your claim may be delayed or denied.

    The JobKeeper payment period started on Monday 30 March 2020 and will apply for 13 full fortnights until Sunday 27 September 2020. We will reimburse you monthly in arrears $1,500 for each full fortnight per eligible employee you have paid. We'll start your reimbursements from the JobKeeper start fortnight you advise us.

    How to report a start fortnight

    • You need to enter the 'JobKeeper start fortnight' for each eligible employee, in the 'Other Allowance' field.
    • Select or enter the correct description (from the table below). This will depend on whether your software has pre-loaded the relevant descriptions.
    • You only need to use this description once to nominate the start fortnight for each eligible employee.
    • You should report the amount as $0.00 or $0.01.

    Which fortnight to use

    Each employer’s payroll arrangements may be different, and employees may enter or exit pay periods at different times. For example, some workers may be on workers’ compensation absences and only return to work sometime after the start of the JobKeeper payment fortnight.

    Compare the date you first paid the employee with the dates in the table below to find the correct 'JobKeeper Start Fortnight'.

    To advise us of the JobKeeper start fortnight, use the 'Other Allowances' description 'JOBKEEPER-START-FN01'.

    For example, if you first paid an employee the JobKeeper payment on 2 April 2020, this means the payment was made in fortnight 01 (because the payment was made during 30/03/2020-12/04/2020).

    JOBKEEPER-START-FNXX 'Other Allowance' descriptions

    FN

    Dates

    Other Allowance description

    01

    30/03/2020–12/04/2020

    JOBKEEPER-START-FN01

    02

    13/04/2020–26/04/2020

    JOBKEEPER-START-FN02

    03

    27/04/2020–10/05/2020

    JOBKEEPER-START-FN03

    04

    11/05/2020–24/05/2020

    JOBKEEPER-START-FN04

    05

    25/05/2020–07/06/2020

    JOBKEEPER-START-FN05

    06

    08/06/2020–21/06/2020

    JOBKEEPER-START-FN06

    07

    22/06/2020–05/07/2020

    JOBKEEPER-START-FN07

    08

    06/07/2020–19/07/2020

    JOBKEEPER-START-FN08

    09

    20/07/2020–02/08/2020

    JOBKEEPER-START-FN09

    10

    03/08/2020–16/08/2020

    JOBKEEPER-START-FN10

    11

    17/08/2020–30/08/2020

    JOBKEEPER-START-FN11

    12

    31/08/2020–13/09/2020

    JOBKEEPER-START-FN12

    13

    14/09/2020–27/09/2020

    JOBKEEPER-START-FN13

    2. Topping-up: paying employees earning under $1,500 per fortnight

    Eligible employees who are ordinarily paid less than $1,500 per fortnight must be paid a 'top-up' to bring their taxable gross income to at least $1,500 per fortnight for pay days within the JobKeeper fortnights.

    How to report a top-up

    • Use the 'Other Allowances' field to report a top-up payment.
    • Insert the description 'JOBKEEPER-TOPUP'. This must be entered exactly to prevent significant delays or reimbursement failure.
    • Your software will report the cumulative year-to-date top-up amount for the JobKeeper payment as per other amounts reported in STP.

    Employees who receive over $1,500 a fortnight

    Continue to report eligible employees who are paid $1,500 or more per fortnight to us through your Pay Event report. These employees do not need to receive a top-up payment. Continue to pay the employee all earnings and include all entitlements to leave accrual and superannuation as you usually would.

    To receive reimbursement, report the JobKeeper fortnight start in the pay run. You only have to report the JobKeeper Start fortnight (FN) once, unless you are making a corrrection.

    Correcting Top-up payments in April and May 2020

    You must 'reclassify' the payments as top-up payments if the employer has made a top-up payment without using the 'JOBKEEPER-TOPUP' description in the 'Other Allowance' field.

    You must make these corrections before 1 June 2020 through:

    • the next regular pay
    • an out-of-cycle payment
    • manual corrections and a Pay/Update action.

    3. Stopping: stop reporting employees no longer eligible for JobKeeper payments

    You need to let us know if your employee is no longer eligible for JobKeeper payments. Tell us the first full JobKeeper fortnight they became ineligible, using the 'JobKeeper Finish Fortnight' field description.

    Examples of why an employee may no longer be eligible include:

    • workers' compensation absence
    • resigning
    • change of citizenship or visa status.

    You can report it once or continue to report it in subsequent Pay Events.

    Compare the last date you paid the employee with the dates in the table below to find the JobKeeper Finish Fortnight.

    For example, if you paid the employee their last JobKeeper payment on 13 May 2020 (pay date 13 May 2020), the last payment was made in FN04, meaning the employee is no longer eligible for JobKeeper from FN05.

    JOBKEEPER-FINISH-FNXX 'Other Allowance' descriptions

    FN

    Dates

    'Other Allowance' description

    01

    30/03/2020–12/04/2020

    JOBKEEPER-FINISH-FN01

    02

    13/04/2020–26/04/2020

    JOBKEEPER-FINISH-FN02

    03

    27/04/2020–10/05/2020

    JOBKEEPER-FINISH-FN03

    04

    11/05/2020–24/05/2020

    JOBKEEPER-FINISH-FN04

    05

    25/05/2020–07/06/2020

    JOBKEEPER-FINISH-FN05

    06

    08/06/2020–21/06/2020

    JOBKEEPER-FINISH-FN06

    07

    22/06/2020–05/07/2020

    JOBKEEPER-FINISH-FN07

    08

    06/07/2020–19/07/2020

    JOBKEEPER-FINISH-FN08

    09

    20/07/2020–02/08/2020

    JOBKEEPER-FINISH-FN09

    10

    03/08/2020–16/08/2020

    JOBKEEPER-FINISH-FN10

    11

    17/08/2020–30/08/2020

    JOBKEEPER-FINISH-FN11

    12

    31/08/2020–13/09/2020

    JOBKEEPER-FINISH-FN12

    13

    14/09/2020–27/09/2020

    JOBKEEPER-FINISH-FN13

    Making corrections to reported JobKeeper information

    We know payroll mistakes can be made that need to be corrected. There are a range of options for this.

    Correcting the JobKeeper start fortnight

    There are several situations that may need correction:

    • Wrong employee – if the wrong employee was reported as eligible via the 'JOBKEEPER-START-FNXX', cancel this employee from eligibility via the matching 'JOBKEEPER-FINISH-FNXX', the 'XX' fortnights are the same (cancel via matching start/finish fortnights).
    • Incorrect start (fortnight) FN (later) – if a later start fortnight is incorrectly reported, report an additional earlier start fortnight. We will assume the earliest start fortnight is relevant where no unmatched finish fortnight is reported, for example, reported 'JOBKEEPER-START-FN02' but should have been 'JOBKEEPER-START-FN01'.
    • Incorrect start (fortnight) FN (earlier) – if an earlier start fortnight is incorrectly reported, cancel this entry via a matching finish fortnight (cancel via matching start/finish fortnights) and report an additional later start fortnight.
    • Future-dated start (fortnight) FN – if the JobKeeper start fortnight is greater than the STP Pay Event Pay/Update Date field, it will be ignored (as if not reported). It will only become valid in the matching JobKeeper fixed fortnight that applies. Don't cancel or otherwise attempt to correct this invalid entry.

    This design doesn't support multiple corrections, so exercise extreme caution to ensure accuracy of originally reported JobKeeper data as this is used to determine reimbursement to the employer.

    JobKeeper finish fortnight

    There are several situations that may need correction:

    • Wrong employee – if the wrong employee was reported as becoming ineligible via the 'JOBKEEPER-FINISH-FNXX', then cancel this via the matching 'JOBKEEPER-START-FNXX', the 'XX' fortnights are the same (cancel via matching start/finish fortnights).
    • Incorrect finish FN (later) – if a later finish fortnight is incorrectly reported, report an additional earlier finish fortnight. We will assume the earliest finish fortnight is relevant where no unmatched start fortnight is reported, for example, reported 'JOBKEEPER-FINISH-FN06' but should have been 'JOBKEEPER-START-FN05'.
    • Incorrect finish FN (earlier) – if an earlier finish fortnight is incorrectly reported, cancel this entry via a matching start fortnight (cancel via matching start/finish fortnights) and report an additional later finish fortnight.
    • Future-dated finish FN – if the JobKeeper finish fortnight is greater than the STP Pay Event Pay/Update Date field, this will help inform us the period reported is the final pay to be claimed, as the employee becomes ineligible the following fortnight. Finish fortnights greater than the next JobKeeper fortnight are ignored. For example, an employee who becomes ineligible on 30/06/2020 will be reported in the pay period covering that JobKeeper fortnight (FN07) with 'JOBKEEPER-FINISH-FN08', as the employee may be terminated and not be included in future STP reports.

    Correction options for the JobKeeper payment are limited, because only one STP Pay Event field ('Other Allowance Type') can be used for this purpose.

    No other 'PAYEVNT.2018' field allows capturing this data without delay. Employers should take extreme caution to ensure validation and reconciliation processes are strong enough to warrant confidence in the initially reported data.

    Reporting zero amounts

    Some payroll software will support reporting zero year-to-date amounts in the Pay Event. The JobKeeper Start and Finish Fortnights should report amounts as 'zero', as the description is relevant for JobKeeper payments.

    However, some software doesn't support reporting zero year-to-date amounts and will remove these from the 'XML' payload; in this case, report an amount of 0.01 instead.

      Last modified: 14 May 2020QC 62557