Show download pdf controls
  • Conditions for making a JobMaker Hiring Credit claim

    The JobMaker Hiring Credit scheme subsidises you to hire more employees. It does not reduce the cost of replacing employees.

    As an employer, you must prove you are creating new employment positions to receive payments. You do this each JobMaker period by showing an increase in your employee headcount and payroll. The amount you get is based on the number of eligible employees you have hired.

    Find out about:

    Employee headcount

    On this page:

    What is included and excluded

    Your headcount includes all employees. This includes both:

    • employees for whom you can claim JobMaker Hiring Credits
    • all other employees.

    The headcount:

    • includes full-time, part-time, casual, fixed-term and non-fixed-term employees
    • excludes individuals who are not employees such as contractors or sub-contractors.

    Casual employees

    Depending on the facts and circumstances, a casual employee employed by you will be included:

    • in your initial baseline headcount on 30 September 2020
    • at the end of the JobMaker period (and included in working out your headcount increase).

    Casual employees are included in your headcount where there is a continuing employment relationship. Some of the factors in determining this include:

    • interactions between you and the casual employee
    • whether the casual employee has been formally terminated
    • mutual expectations between you and the casual employee that there will be more work in the future.

    An ongoing casual employee will generally be included in working out if you have a headcount increase for a JobMaker period. This is even if they did not work a shift on the last day of the period. However, you still need to have a continuing employment relationship with them.

    Example 1 – Ongoing casual employee included in headcount

    Cathy works as a casual sales assistant at TechSavvy Pty Ltd. She started working there in September 2020. She generally works three days a week, but her hours and work days vary from week to week.

    Cathy decides to take some time off over the festive season. She is not rostered to work any shifts in the week beginning 4 January 2021. She continues to receive staff update emails and is expected to return in the new year after her break.

    TechSavvy works out its baseline headcount and whether it has a head count increase for JobMaker period 1 (ending on 6 January 2021). Cathy is included in the baseline headcount because she is employed there on 30 September 2020. Although she doesn't work a shift on 6 January 2021, she is still employed by TechSavvy on that date. Cathy is included in TechSavvy’s headcount for JobMaker period 1.

    End of example

     

    Example 2 – Casual employee not included in headcount

    Alex is a university student. He does some temporary casual work for Postbox Pty Ltd during his summer semester break in 2019. Postbox required some additional workers to help pack boxes in the lead up to Christmas.

    Alex worked for Postbox over a three-week period in December 2019. He hasn't done any more work for Postbox since. Although Alex never formally resigned from Postbox, neither he nor Postbox expected him to work after this period.

    Postbox is working out its baseline headcount and if it has a headcount increase for JobMaker period 1 (ending on 6 January 2021). Alex has not heard from Postbox after December 2019. There is no expectation that he will do more work for Postbox.

    While Alex never resigned from Postbox, there is no ongoing employment relationship between them. Accordingly, Alex is not included in Postbox’s headcount for JobMaker period 1.

    End of example

    Increasing your headcount

    An increase in headcount means the number of employees employed by you at the end of each JobMaker period is higher than the number of employees in your baseline headcount. The difference is your headcount increase. This will be used in calculating your claim.

    Baseline headcount

    In the first year of the scheme, your baseline headcount is your headcount on 30 September 2020. If you did not have any employees on that date, your baseline headcount is zero.

    This will be adjusted in the second year of the scheme.

    JobMaker headcount

    Your total headcount for each JobMaker period will be the number of employees employed by you on the last day of each JobMaker period. This is called the headcount test date.

    Your total headcount only includes employees that were employed on the test date. Employees who worked for your during the JobMaker period, but stopped before the end of the period, cannot be included in your headcount.

    Replacing employees with eligible employees:

    Example 1 – Headcount increase number for first JobMaker period

    ABC Pty Ltd (ABC) has been operating a local grocery since the 1990s. On 30 September 2020, ABC has 15 employees.

    On 7 October 2020, in anticipation of an increase in business over the holiday period, ABC takes on an additional two employees.

    ABC’s new employees (and their existing employees) are still employed by ABC at the end of the first JobMaker period (6 January 2021).

    ABC’s headcount increase number for the first JobMaker period is calculated as follows:

    • 17 (employees employed at the end of period) − 15 (baseline headcount for period) = 2.
    End of example

     

    Example 2 –Termination of employment

    On 31 January 2021, ABC’s temporary employees stop working for ABC, as does one of ABC’s other employees. ABC does not have any other staff movements for the second JobMaker period (7 January 2021 – 6 April 2021).

    ABC does not have a headcount increase in the second JobMaker period. This is because the number of employees employed at the end of the period (14) is less than its baseline headcount (15 employees on 30 September 2020).

    ABC does not have a headcount increase in the second JobMaker period. It is not entitled to a JobMaker Hiring Credit payment for this period.

    End of example
    JobMaker key dates

    JobMaker
    period

    JobMaker period dates

    Headcount test date

    1

    7 October 2020 – 6 January 2021

    6 January 2021

    2

    7 January 2021 – 6 April 2021

    6 April 2021

    3

    7 April 2021 – 6 July 2021

    6 July 2021

    4

    7 July 2021 – 6 October 2021

    6 October 2021

    5

    7 October 2021 – 6 January 2022

    6 January 2022

    6

    7 January 2022 – 6 April 2022

    6 April 2022

    7

    7 April 2022 – 6 July 2022

    6 July 2022

    8

    7 July 2022 – 6 October 2022

    6 October 2022

    Headcount increase number

    Your headcount increase number is the number by which your JobMaker headcount is higher than your baseline headcount.

    If your headcount does not change, or it decreases, you are not eligible for a payment.

    JobMaker periods in year one – October 2020 to October 2021

    In the first four JobMaker periods the headcount increase number is simply:

    • your employees currently employed at the end of the last day of the JobMaker period, less
    • the baseline headcount.

    For example, if your baseline headcount is five employees at 30 September 2020 and your headcount for the first JobMaker period (6 January 2021) is seven employees, your headcount increase number is two.

    JobMaker periods in year two – October 2021 to October 2022

    Your headcount increase number for the final four JobMaker periods will be adjusted to reflect changes in your headcount in the first year of the scheme. We will provide information that explains how we will calculate this change.

    The headcount increase number will be:

    • your employees employed at the end of the relevant JobMaker period, less
    • an adjusted baseline headcount.

    Work out your baseline headcount

    Find out about:

    JobMaker periods in year one – October 2020 to October 2021

    In the first year (the first four JobMaker periods from 7 October 2020 to 6 October 2021), your baseline headcount will be the number of people you employed on 30 September 2020.

    New businesses

    If you had no employees or started carrying on a business after 30 September 2020, your baseline headcount is zero.

    JobMaker periods in year two – October 2021 to October 2022

    Your baseline headcount is updated in the second year of the JobMaker scheme based on the claims you made in the first year.

    We will automatically calculate your adjusted baseline headcount and put it in your claim form for periods five to eight. Although you do not need to do this calculation, we will provide information about how we calculate it at a later date.

    Find out about:

      Last modified: 17 Mar 2021QC 64266