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  • Tax and BAS agents

    As tax and BAS agents you play an important role in helping businesses affected by COVID-19 (novel coronavirus).

    A legislative instrumentExternal Link registered on 16 April 2020 allows registered BAS agents to provide services to support the JobKeeper Payment scheme.

    Your clients may be eligible for the JobKeeper Payment to help them continue to pay their employees. Eligible employers can choose to participate in the scheme and nominate their eligible employees. It's not compulsory for employers to participate.

    This key information will enable you to manage JobKeeper payments on your clients' behalf.

    How to:

    See also:

    • Our JobKeeper guides provide a practical 'step by step' summary to help businesses according to their circumstances, the number of employees they have and whether they use Single Touch Payroll (STP) or other reporting arrangements.

    Work out if your client is eligible

    Your clients will be entitled to the JobKeeper payment if they meet the eligibility requirements that apply in their circumstances. Different requirements apply to employers, sole traders (and partnerships, trusts or companies claiming for an eligible business participant) and religious institutions.

    More information:

    Identify your client’s eligible individuals

    Your client is entitled to the JobKeeper payment for employees who meet the employee test requirements.

    Your client may also be entitled to JobKeeper payments for certain individuals that are not employees. These individuals must meet the requirements for an eligible business participant or eligible religious practitioners.

    There are important notice requirements that apply to nominating employees, an eligible business participant and eligible religious practitioners.

    More information:

    Ensure your client pays their eligible employees correctly

    To be entitled to JobKeeper payments, your client needs to pay each eligible employee the relevant JobKeeper amount (before tax) in each fortnight.

    If your client is entitled to JobKeeper payments for JobKeeper fortnights from 28 September 2020, each employee's JobKeeper amount depends on their hours of work, paid leave and paid public holidays during their reference period. If their total hours were 80 or more, then their JobKeeper amount will be the tier 1 rate. Otherwise, their JobKeeper amount will generally be the tier 2 rate.

    Tier 1 and tier 2 rates

    JobKeeper fortnights

    Tier 1 rate

    Tier 2 rate

    28 September 2020 – 3 January 2021

    $1,200

    $750

    4 January 2021 – 28 March 2021

    $1,000

    $650

    For JobKeeper fortnights ending before 28 September 2020, the JobKeeper amount is $1,500.

    Eligible religious practitioners are not eligible employees, so different remuneration requirements apply to them.

    Find out more:

    Help your client to prepare

    • Check your client meets the eligibility requirements, including the turnover test. The turnover calculation is based on GST turnover. This applies even if an entity is not registered for GST. For JobKeeper fortnights from 28 September 2020, your client will also need to satisfy the actual decline in turnover test to be eligible for each JobKeeper extension.
    • If your client has employees, check they meet the employee eligibility requirements.
    • Your client must notify their eligible employees within 7 days of enrolling that they intend to claim the JobKeeper payment on their behalf and detail the steps the employees must take to agree to be nominated.
    • Send the JobKeeper employee nomination notice to your client for their nominated employees to complete and return to them before they claim the JobKeeper payment for the individual employee. An eligible employee must agree to be nominated by your client, by giving them a completed JobKeeper employee nomination notice, before a JobKeeper payment can be claimed for that employee. Your client should keep the notice on file and may provide a copy to you.
    • Your client can create their own employee nomination notice if it is not practical to have each employee complete and return the ATO version to them. This will allow your client to use their own portal or communication channel to obtain this information.
    • If your client is a director or a shareholder of a company, a partner in a partnership, or an adult beneficiary of a trust, consider whether they will nominate as an eligible business participant and check they meet the eligibility requirements.
    • Download the JobKeeper eligible business participant nomination notice (excluding sole trader) form and ensure your client's eligible business participant has completed the nomination notice and returned it to them. Your client does not need to send this form to us but must keep it for their records.
    • If your client has any religious practitioners, check they meet the eligible religious practitioner requirements.
    • Your client can re-hire or re-engage otherwise eligible employees they let go or stood down and pay them if they want to claim the JobKeeper payment for them (except in limited circumstances where the employee has provided another entity with an employee nomination notice).
    • Ensure they continue to pay at least the relevant JobKeeper amount to each eligible employee per JobKeeper fortnight.
    • To be an eligible employee of your client, the employee must confirm either  
      • they have not agreed to be nominated by any other employer, business or religious institution, and have not given another entity, or us a nomination form for the purposes of the JobKeeper scheme, or
      • that before 1 July 2020 they stopped being an employee of their previous employer or actively engaged as an eligible business participant of another entity. They also must not have since restarted employment with the previous employer, or restarted being actively engaged in the business, which they had previously agreed to be nominated.
    • For JobKeeper fortnights from 28 September 2020, your client must work out whether the tier 1 or tier 2 JobKeeper rate applies to each of their employees, eligible business participant and eligible religious practitioners. Your client must also notify each individual of the JobKeeper payment tier that was claimed for them.

    Step 1: Enrol on behalf of your client

    • Enrol for JobKeeper on behalf of your client through Online services for agents.
    • You only need to complete this step once.
    • Once you have logged in to Online services for agents          
      • to enrol your client, select the 'Business' drop down menu, then select 'JobKeeper enrol'.
    • To enrol, you will need to confirm your client's          
    • Submit the enrolment on your client's behalf through Online services for agents.
    • Advise your client that they must satisfy the notification requirements set out at eligible employees.

    Enrolments are open at any time throughout the JobKeeper Payment scheme.

    Your client needs to have enrolled before the end of the month to claim JobKeeper payments for the fortnights ending in that month. For example, to claim for fortnights ending in September 2020, your client must enrol for JobKeeper by 30 September 2020.

    Detailed information on how to enrol is available in our JobKeeper guide for employers.

    Step 2: Identify and maintain eligible employees on behalf of your client

    You need to identify each of your client's eligible employees that they are claiming the JobKeeper payments for.

    You will only need to identify your client's eligible employees, eligible religious practitioners and eligible business participant once.

    To determine eligible employees, two tests must be satisfied – see Employee test requirements for more information.

    If your client has an eligible business participant, remember not to include them as an employee.

    If your client has eligible religious practitioners, they are included at this step as eligible employees.

    You or your client can identify their employees in the following ways:

    • Identify employees directly in their payroll software if it is updated with JobKeeper functionality. This will update the us through their STP pay event.
    • Log into Online services for agents and select employee details that are prefilled from your client's STP pay reports if they report payroll information through an STP enabled payroll solution.
    • Log into Online services for agents and manually enter your client's employee details online if they do not use an STP enabled solution.
    • Create a JobKeeper report for your client using the JobKeeper Payment guide (DOCX 271KB)This link will download a file sample payload files – Blank file (CSV 285KB) and Example file (CSV 710KB) – that you can populate with your client's employee details in the blank file and provide back to the ATO through the ATO's secure bulk data exchange.

    Once you have identified your client's eligible employees, using one of the methods listed above, log into Online services for agents to complete step 2. You or your client will need to identify the eligible business participant as part of completing step 2 online.

    Each of these scenarios are explained in detail in our JobKeeper guides.

    Step 3: Make a business monthly declaration

    Each month you must re-confirm your client's reported eligible employees through Online services for agents by making a business monthly declaration.

    You must do this between the 1st and the 14th day of each month.

    For example, the business monthly declaration for the JobKeeper payments you paid your employees in September should be completed by 14 October.

    We will ask you to re-confirm your client's business participant details and their eligible employees (including any non-employee eligible religious practitioners). You will also need to provide us with information about your client's GST turnover for the reported month and projected GST turnover for the following month.

    If your client's eligible employees change or leave their employment, you or your client will need to notify us through this monthly declaration.

    If your client is enrolled and would like to continue to claim JobKeeper extension one, you or your client will need to check their continuing eligibility from 1 October 2020.

    To claim JobKeeper extension two, you or your client will need to check their continuing eligibility again from 1 January 2021.

    To make your client's business monthly declaration:

    • Log into Online services for agents.
    • Re-confirm your client's eligible employees (including any non-employee eligible religious practitioners) and eligible business participant if they have one.
    • Provide us with your client's business' GST turnover for the month you are declaring and following month's projected month GST turnover.
    • Re-confirm your client's financial institution details for receiving JobKeeper payments.
    • If your client's eligible employees or eligible business participant change or leave their employment, you will need to update their details as part of the business monthly declaration.

    How to update details for eligible employees and business participant

    If your client's eligible employees change or leave their employment, you need to update and maintain this information in their business declaration each month.

    Depending on how you completed Step 2 – Identify and maintain your eligible employees, you will need to do this:

    • directly into Online services for agents, or in your client's STP payroll software or in an updated JobKeeper report
    • before you make the business monthly declaration.

    Each of these steps is explained in detail in Step 3 of our JobKeeper guides.

    Last modified: 25 Sep 2020QC 62139