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  • Employee headcount

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    What's included and excluded

    Your headcount includes all employees.

    The headcount:

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

    Casual employees

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

    • in your initial baseline headcount on 30 September 2020
    • in working out your headcount increase at the end of the JobMaker period, even if they didn't work on the last day of the period

    Casual employees are included in your headcount where there is a continuing employment relationship. Some factors determining where there is a continuing employment relationship 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.

    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 3 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 3-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 you employed 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 didn't have any employees on that date, your baseline headcount is zero.

    This is adjusted in the second year of the scheme (7 October 2021 to 6 October 2022).

    JobMaker headcount

    Your total headcount for each JobMaker period:

    • will be the number of employees you employed on the last day of each JobMaker period. This is called the headcount test date
    • only includes employees who were employed on the test date
    • doesn't include employees who worked for you during the JobMaker period and stopped before the end of the period.

    Replacing employees with eligible employees:

    Headcount increase number

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

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

    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 2 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

    JobMaker periods in year one – October 2020 to October 2021

    In the first 4 JobMaker periods, the headcount increase number is the number of employees employed at the end of the last day of the JobMaker period, minus your baseline headcount.

    For example, if your baseline headcount is 5 employees at 30 September 2020 and your headcount for the first JobMaker period (6 January 2021) is 7 employees, your headcount increase number is 2.

    JobMaker periods in year 2 – October 2021 to October 2022

    Your headcount increase number for the final 4 JobMaker periods will be adjusted to reflect changes in your headcount in the first year of the scheme.

    The headcount increase number will be the number of employees employed at the end of the relevant JobMaker period, minus an adjusted baseline headcount.

    Work out your baseline headcount

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    JobMaker periods in year one – October 2020 to October 2021

    In the first year (the first 4 JobMaker periods from 7 October 2020 to 6 October 2021), your baseline headcount is 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 for the first year.

    JobMaker periods in year 2 – October 2021 to October 2022

    Your baseline headcount is adjusted in the second year of the JobMaker Hiring Credit scheme based on the claims you made in the first year (if any). There is no adjustment for an earlier JobMaker period (JobMaker periods 1 to 4) that you did not participate in.

    We will automatically calculate your adjusted baseline headcount and put it in your claim form based on the information provided in your earlier claims.

    The headcount increase number for periods 5 to 8 will be the number of employees you employed at the end of the relevant JobMaker period less an adjusted baseline headcount.

    The adjustment increases your baseline headcount based on the number of employees you claimed JobMaker Hiring Credits for in the relevant JobMaker period 12 months prior and any earlier periods. The adjustment is modified where you employed employees part-way through a period.

    The information and steps below explain how we will calculate the adjustment to your baseline headcount (which you provided at registration) in the second year of the scheme.

    Calculating your adjusted baseline headcount

    Your baseline headcount will be increased based on your claims in relevant earlier JobMaker periods. This will be your adjusted baseline headcount.

    Step 1: Baseline headcount as at 30 September 2020

    Your adjusted baseline headcount starts with the headcount you provided at registration (calculated as at 30 September 2020).

    Step 2: The headcount claim increase for JobMaker periods 12 months or more before the current period

    We increase the headcount you provided at registration by a whole number to represent employees claimed in the first year (headcount claim increase).

    This increase is calculated based on JobMaker periods that you participated in starting 12 months or more before the current JobMaker period. For example, if you are claiming for JobMaker period 6, the relevant earlier JobMaker periods are JobMaker periods 1 and 2.

    To work out your headcount claim increase for each relevant earlier JobMaker period, we first compare the maximum payable days for the relevant earlier JobMaker periods to your total counted days.

    • Maximum payable days: your headcount increase from the relevant earlier JobMaker period multiplied by the number of days in that JobMaker period.
    • Total counted days: the total number of days your eligible additional employees were employed in that JobMaker period (including both higher rate days and lower rate days).

    If your maximum payable days was equal to or less than your total counted days, your increase is the difference between the headcount at the end of that JobMaker period (no lower than zero) and your baseline headcount (step 1).

    Otherwise, your increase is your total counted days in the relevant earlier JobMaker period divided by the number of days in that JobMaker period (rounded down to the nearest whole number).

    Your maximum payable days can only be less than your total counted days if you claimed for any employees who were not employed at the end of the JobMaker period, or your headcount reduced due to non-eligible employees quitting.

    Step 3: Compare the headcount claim increase number for each of the relevant earlier periods and add the greatest number to the baseline headcount

    If you have claimed for more than one JobMaker period that starts 12 months or more before the current period you are claiming for, we work out your headcount claim increase for each of those periods and add the greatest number (the baseline headcount adjustment number) to your step 1 number (the baseline headcount). The total is your adjusted baseline headcount.

    The following table sets out the relevant earlier JobMaker periods for each JobMaker period in the second year. Where multiple relevant earlier periods are listed, only the one with the greatest headcount increase will be used in adjusting your baseline headcount.

    JobMaker baseline headcount adjustment periods

    JobMaker period

    JobMaker period dates

    Relevant earlier JobMaker periods

    5

    7 October 2021 – 6 January 2022

    JobMaker period 1

    (7 October 2020 – 6 January 2021)

    6

    7 January 2022 – 6 April 2022

    JobMaker period 1

    (7 October 2020 – 6 January 2021)

    JobMaker period 2

    (7 January 2021 – 6 April 2021)

    7

    7 April 2022 – 6 July 2022

    JobMaker period 1

    (7 October 2020 – 6 January 2021)

    JobMaker period 2

    (7 January 2021 – 6 April 2021)

    JobMaker period 3

    (7 April 2021 – 6 July 2021)

    8

    7 July 2022 – 6 October 2022

    JobMaker period 1

    (7 October 2020 – 6 January 2021)

    JobMaker period 2

    (7 January 2021 – 6 April 2021)

    JobMaker period 3

    (7 April 2021 – 6 July 2021)

    JobMaker period 4

    (7 July 2021 – 6 October 2021)

     

    Example 3: Calculating headcount increase number for period 5 where maximum payable days equals the total counted days

    An employer had 6 employees on 30 September 2020 (when the baseline headcount is taken). Their baseline headcount for the first 4 JobMaker periods is 6.

    During JobMaker period 1, the employer employed 5 eligible additional employees. At the end of JobMaker period 1, the employer had a headcount of 11. The employer therefore had a headcount increase of 5 (11 employees minus the baseline headcount of 6). There were 92 days in the period. All of the eligible employees were employed for the full period (92 days each x 5 employees).

    At the end of JobMaker period 5, the employer has 14 employees.

    The employer’s adjusted baseline headcount is calculated as follows:

    Step 1 – The baseline headcount as at 30 September 2020 is 6.

    Step 2 – For JobMaker period 1:

    • Total counted days is 460 days (92 days employed x 5 employees)
    • Maximum payable days is 460 days (92 days in period x 5 headcount increase)

    As the maximum payable days is equal to the total counted days, the adjusted baseline headcount will be the headcount increase number for JobMaker period 1 which is 5.

    This is because the 5 employees were employed for the full number of days during JobMaker period 1 and where the total counted days equals the maximum payable days, the entity must adjust its headcount by the entity’s headcount increase number for that period.

    Step 3 – As there is only one relevant earlier JobMaker period (JobMaker period 1), the headcount claim increase from that period is (the baseline headcount adjustment number. This will be added to the baseline headcount amount to determine the adjusted baseline headcount for JobMaker period 5.

    Add 5 (baseline headcount adjustment number) to 6 (baseline headcount as at 30 September 2020). This equals 11.

    The employer’s baseline headcount for period 5 will be adjusted up to 11.

    Comparing the adjusted baseline headcount to the employer’s headcount for period 5, the headcount increased from 11 to 14 – that's an increase of 3.

    This means the total maximum days that the employer can claim for in JobMaker period 5 is therefore 276 (i.e., 92 days x a headcount increase amount of 3).

    End of example

     

    Example 4: Calculating headcount increase number for period 5 where maximum payable days is more than the total counted days

    An employer had 10 employees on 30 September 2020 (when the baseline headcount is taken). Their baseline headcount for the first 4 JobMaker periods is 10.

    In JobMaker period 1, the employer had a headcount increase of 5. There were 92 days in the period. The following outlines how many days each eligible employee was employed for during the period:

    Employee 1: employed for full period (92 days)

    Employee 2: employed for full period (92 days)

    Employee 3: employed for last 91 days of the period

    Employee 4: employed for last 88 days of the period

    Employee 5: employed for last 72 days of the period

    The employer therefore claimed payments for 435 days during that period. That is, the number of days their eligible additional employees were employed for in the first JobMaker period.

    At the end of JobMaker period 5, the employer has 19 employees. The employer’s adjusted baseline headcount will be calculated as follows:

    Step 1 – The baseline headcount as at 30 September 2020 is 10.

    Step 2 – For JobMaker period 1:

    • Total counted days is 435 days (as above)
    • Maximum payable days is 460 days (92 days in period x 5 headcount increase)

    As the maximum payable days is more than the total counted days, the headcount claim increase is the total counted days in the relevant earlier JobMaker period divided by the number of days in that period (rounded down to the nearest whole number).

    • The headcount claim increase for JobMaker period 1 is (435 ÷ 92) = 4

    Step 3 – As there is only one relevant earlier JobMaker period (JobMaker period 1), the headcount claim increase from that period is the baseline headcount adjustment number. This will be added to the baseline headcount amount to determine the adjusted baseline headcount for JobMaker period 5.

    Add 4 (the baseline headcount adjustment number) to 10 (baseline headcount on 30 September 2020). This equals 14.

    The employer’s baseline headcount for period 5 will be adjusted up to 14.

    Comparing the adjusted baseline headcount to the employer’s headcount for period 5, the headcount increased from 14 to 19 – that's an increase of 5.

    This means the total maximum days that the employer can claim for in JobMaker period 5 is therefore 460 (i.e., 92 days x a headcount increase amount of 5).

    End of example

     

    Example 5: Calculating headcount increase number for JobMaker period 6

    An employer had 5 employees on 30 September 2020 (when the baseline headcount is taken). Their baseline headcount for the first 4 JobMaker periods is 5.

    JobMaker period 1

    In JobMaker period 1, the employer had a headcount increase of 3. There were 92 days in the period. The following outlines how many days each eligible employee was employed for during the period:

    Employee 1: employed for full period (92 days)

    Employee 2: employed for last 60 days of the period

    Employee 3: employed for last 32 days of the period

    The employer therefore claimed payments for 184 days during that period. That is, the number of days their eligible additional employees were employed for in the first JobMaker period (total counted days).

    JobMaker period 2

    In JobMaker period 2, the employer had a headcount increase of 3 as there were 3 eligible employees still employed at the end of the period. There were 90 days in the period. The following outlines how many days each eligible employee was employed for during the period:

    Employee 1: employed for full period (90 days)

    Employee 2: employed for full period (90 days)

    Employee 3: employed for full period (90 days)

    Employee 4: employed for first 50 days of the period (employed at the start of the period and quit part-way through period, and therefore isn’t included in the headcount increase)

    The total counted days (320 days) was greater than the maximum payable days in that period (headcount increase number of 3 x 90 days in period = 270 days). The employer therefore claimed payments for 270 days during that period.

    At the end of JobMaker period 6, the employer has 12 employees (all employed before 6 October 2021). The employer’s adjusted baseline headcount will be calculated as follows:

    Step 1 – The baseline headcount as at 30 September 2020 is 5.

    Step 2 – To determine the adjusted baseline headcount, the headcount claim increase for JobMaker periods 1 and 2 need to be considered.

    For JobMaker period 1:

    • Total counted days is 184 days (based on the above)
    • Maximum payable days is 276 days (92 days in period x 3 headcount increase)

    As the maximum payable days is more than the total counted days, the headcount claim increase is the total counted days in the relevant earlier JobMaker period divided by the number of days in that period (rounded down to the nearest whole number).

    Headcount claim increase from JobMaker period 1 is (184 ÷ 92) = 2

    For JobMaker period 2:

    • Total counted days is 320 days (based on the above)
    • Maximum payable days is 270 days (90 days in period x 3 headcount increase)

    As the maximum payable days is less than the total counted days, the headcount claim increase is the headcount increase number for Jobmaker period 2, which is 3.

    Step 3 – As there are 2 relevant earlier JobMaker periods (JobMaker period 1 and 2), the greatest headcount claim increase number (as above) will be the baseline headcount adjustment number and it will be added to the baseline headcount as at 30 September 2020 to determine the adjusted baseline headcount for JobMaker period 6. As the headcount claim increase for JobMaker period 2 is higher, that number will be added to the baseline headcount.

    Add 3 (baseline headcount adjustment number) to 5 (baseline headcount as at 30 September 2020). This equals 8.

    The employer’s adjusted baseline headcount for JobMaker period 6 will be 8.

    Comparing the adjusted baseline headcount to the employer’s headcount for period 6, the headcount increased from 8 to 12 – that's an increase of 4.

    This means the total maximum days that the employer can claim for in JobMaker period 6 is therefore 360 (i.e., 90 days x a headcount increase amount of 4).

    End of example

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      Last modified: 01 Mar 2022QC 64266