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  • JobKeeper key dates

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    Key dates and actions for entities  

    • 4 January 2021 – the JobKeeper extension 2 starts and the payment rates change for your eligible employees, eligible religious practitioners and eligible business participants. See payment rates.
    • Between 4 January 2021 and 28 January 2021 – complete the December business monthly declaration (this is an extension of two weeks past the usual due date of the 14th day of each month).
    • By 31 January 2021 – new entities enrolling for JobKeeper will need to enrol and submit their ‘Check decline in turnover’ form to us online. See actual decline in turnover test.
    • 31 January 2021 – for JobKeeper fortnights 21 and 22 only (from 4 January 2021 and 18 January respectively 2021), we are allowing employers until 31 January 2021 to pay their employees (meet the wage condition).
    • The sooner you complete and submit your decline in turnover and business monthly declaration, the sooner we can process your JobKeeper payment.
    End of example

    Key dates

    4 January 2021 – JobKeeper extension 2 starts

    The second extension period covers the JobKeeper fortnights between 4 January 2021 and 28 March 2021.

    To claim JobKeeper payments for this period, you will need to show that your actual GST turnover has declined in the December 2020 quarter relative to a comparable period (generally the corresponding quarter in 2019). See the actual decline in turnover test.

    If there were events or circumstances outside the usual business setting that resulted in the December 2019 comparison period not being appropriate, then an alternative test may apply. See Alternative test

    Also, you will need to:

    • have satisfied the original decline in turnover test, however if you
      • were entitled to receive JobKeeper for fortnights before 3 January 2021, you have already satisfied the original decline in turnover test
      • are enrolling in JobKeeper for the first time from 4 January 2021, if you satisfy the actual decline in turnover test, you will also satisfy the original decline in turnover test (except for certain universities), then you can enrol on that basis
       
    • pay your eligible employees at least the JobKeeper amount that applies to them each JobKeeper fortnight – for JobKeeper extension 2, this will be either $1,000 for tier 1 or $650 for tier 2

    You must tell your eligible employees, eligible business participant or eligible religious practitioners which payment rate applies to them within seven days of notifying us of their payment rate.

    Note that JobKeeper payments are made to you in arrears. You must have made payments to your employees (met the wage condition) to be reimbursed.

    New participants

    If you are enrolling for the JobKeeper Payment for the first time, you will need to complete the following actions by the end of the month that you wish to claim for:

    • Enrol for the JobKeeper Payment (be aware that it may take up to 3 days to process before you can submit your decline in turnover form and identify your eligible employees).
    • Submit your decline in turnover form.
    • Identify your eligible employees or business participant and tell us whether the tier 1 (higher) or tier 2 (lower) payment rate applies to them.

    See Payment rates.

    If you are not able to identify your eligible employees or complete the decline in turnover form by the end of the month you wish to claim for, you will need to contact us and we will work with you to complete these steps.

    From 4 January 2021 – new decline in turnover form available

    Eligible entities will be able to access and submit the decline in turnover form to determine their eligibility to participate in the second JobKeeper Payment extension period from 4 January 2021 to 28 March 2021.

    This new decline in turnover form must be submitted before existing eligible employers can complete their business monthly declarations from 1 February 2021.

    See Decline in turnover.

    4 January 2021 – meet wage condition for JobKeeper fortnight 20

    For JobKeeper fortnight 20 (21 December 2020 to 3 January 2021), we are allowing employers until the end of Monday 4 January 2021 to meet the wage condition for their eligible employees.

    You will need to pay your eligible employees at least the JobKeeper amount that applies to them each JobKeeper fortnight. For JobKeeper Fortnight 20, which falls within JobKeeper extension 1, this will be either $1,200 for tier 1 or $750 for tier 2.

    Find out about:

    28 January 2021 – business monthly declarations due for December JobKeeper fortnights

    Eligible entities can complete their business monthly declaration from 4 January 2021 to be reimbursed for payments made to their eligible employees in JobKeeper fortnights 18, 19 and 20 (23 November 2020 to 3 January 2021).

    We will continue to process monthly declarations to reimburse employers for payments for the month of December past the usual due date of the 14th of the month, until Thursday 28 January 2021.

    31 January 2021 – meet wage condition for JobKeeper fortnights 21 and 22

    For the JobKeeper fortnights 21 and 22 (starting 4 January 2021 and 18 January 2021), we are allowing employers until Sunday 31 January 2021 to meet the wage condition for their eligible employees.

    This is to make sure that employers have paid their eligible employees before claiming JobKeeper payments in their February monthly business declarations.

    Schedule of JobKeeper fortnights

    In this section:

    Jobkeeper fortnights

    JobKeeper fortnights

    JobKeeper fortnight

    Period relating to each JobKeeper fortnight

    Employees are paid on or before

    18

    23 November 2020 – 6 December 2020

    6 December 2020

    19

    7 December 2020 – 20 December 2020

    20 December 2020

    20

    21 December 2020 – 3 January 2021

    4 January 2021

    21

    4 January 2021 – 17 January 2021

    31 January 2021

    22

    18 January 2021 – 31 January 2021

    31 January 2021

    23

    1 February 2021 – 14 February 2021

    14 February 2021

    24

    15 February 2021 – 28 February 2021

    28 February 2021

    25

    1 March 2021 – 14 March 2021

    14 March 2021

    26

    15 March 2021 – 28 March 2021

    28 March 2021

    We have extended the date that:

    • employees need to have been paid for JobKeeper fortnight 20 from Sunday 3 January 2021 to Monday 4 January 2021
    • employees need to have been paid for JobKeeper fortnight 21 from 14 January 2021 until 31 January 2021.

    Bringing forward payments due to the holiday season

    Where an eligible employer with a regular fortnightly pay cycle (or shorter) makes additional payments to its employees in the JobKeeper fortnight immediately before its holiday closure, and those additional payments relate to a future JobKeeper fortnight or fortnights during that holiday closure, we will treat the additional payments as having been paid in the subsequent fortnight or fortnights for the purposes of satisfying the wage condition.

    For example, if you make a regular payment for fortnight 19 by 20 December 2020 and within that same fortnight you also make an additional payment for fortnights 20 and 21(fortnights your business is closed for holidays), we will treat the additional payment as having been made in fortnights 20 and 21 (to the extent the payment would otherwise have been made in those respective fortnights) for the purposes of the wage condition.

    The same principles apply to eligible employers who are monthly payers who make additional payments to their employees for JobKeeper fortnights during the holiday closure.

    Your payroll cycle

    When paying eligible employees, you do not need to adjust your pay cycle through your existing payroll solution.

    If you usually pay your employees less frequently than fortnightly, the payment can be allocated between fortnights in a reasonable manner.

    Business monthly declaration

    You must identify your eligible employees, eligible business participant or eligible religious practitioners each month before making your business monthly declaration.

    Make your business monthly declaration between the 1st and 14th day of each month to claim JobKeeper payments for the previous month. For example, to be reimbursed for JobKeeper payments paid to your employees in January 2021 you should complete your declaration by 14 February 2021.

    31 December 2020 – enrolments close for December fortnights

    To claim payments for the JobKeeper fortnights ending in December 2020, you must have enrolled by 31 December 2020.

    To claim payments for JobKeeper fortnight 20 ending on 3 January 2021, you must enrol by 3 January 2021.

    Important past key dates

    28 September 2020 – JobKeeper extension 1 starts

    From 28 September 2020, the JobKeeper scheme is extended. The first extension covers the JobKeeper fortnights between 28 September 2020 and 3 January 2021. To claim JobKeeper payments for this period, you will need to:

    • show that your actual GST turnover has declined in the September 2020 quarter relative to a comparable period (generally the corresponding quarter in 2019) – see the actual decline in turnover test
    • have satisfied the original decline in turnover test, however if you
      • were entitled to receive JobKeeper for fortnights before 28 September 2020, you have already satisfied the original decline in turnover test
      • are enrolling in JobKeeper for the first time from 28 September 2020, if you satisfy the actual decline in turnover test, you will also satisfy the original decline in turnover test (except for certain universities), then you can enrol on that basis
       
    • pay your eligible employees at least the JobKeeper amount that applies to them each JobKeeper fortnight – for JobKeeper extension 1, this will be either $1,200 for tier 1 or $750 for tier 2
    • tell us whether the tier 1 (higher) or tier 2 (lower) payment rate applies to each eligible employee, eligible business participant or eligible religious practitioner – if you are already enrolled in JobKeeper and eligible for the extension, you do this in your business monthly declaration in November 2020.

    You must also tell your eligible employees, eligible business participant or eligible religious practitioners which payment rate applies to them within seven days of notifying us of their payment rate.

    Past dates and fortnights

    Enrolments closed for past fortnights

    You can no longer enrol for the JobKeeper payment to claim for fortnights ending on or before 30 November 2020.

    Past JobKeeper fortnights

    Past JobKeeper fortnights

    JobKeeper fortnight

    Period relating to each JobKeeper fortnight

    Employees are paid on or before

    1

    30 March 2020 – 12 April 2020

    8 May 2020

    2

    13 April 2020 – 26 April 2020

    8 May 2020

    3

    27 April 2020 – 10 May 2020

    10 May 2020

    4

    11 May 2020 – 24 May 2020

    24 May 2020

    5

    25 May 2020 – 7 June 2020

    7 June 2020

    6

    8 June 2020 – 21 June 2020

    21 June 2020

    7

    22 June 2020 – 5 July 2020

    5 July 2020

    8

    6 July 2020 – 19 July 2020

    19 July 2020

    9

    20 July 2020 – 2 August 2020

    2 August 2020

    10

    3 August 2020 – 16 August 2020

    16 August 2020

    (31 August 2020 for newly eligible employees)

    11

    17 August 2020 – 30 August 2020

    30 August 2020

    (31 August 2020 for newly eligible employees)

    12

    31 August 2020 – 13 September 2020

    13 September 2020

    13

    14 September 2020 – 27 September 2020

    27 September 2020

    14

    28 September 2020 – 11 October 2020

    31 October 2020

    15

    12 October 2020 – 25 October 2020

    31 October 2020

    16

    26 October 2020 – 8 November 2020

    8 November 2020

    17

    9 November 2020 – 22 November 2020

    22 November 2020

    Last modified: 16 Dec 2020QC 62432