How payment amounts are calculated

Your JobMaker Hiring Credit payment for each JobMaker period will be calculated automatically. This is done in ATO online services or Online Services for Business each time you lodge your claim.

We will calculate payment amounts. You don't need to calculate this amount yourself.

The payment is based on:

• the information you provide us via Single Touch Payroll (STP)
• your headcount
• the information your payroll provided in the registration and claim form.

The steps below explain how we calculate this amount and is for your information only.

• Step 1: Calculate your increase in headcount
• Step 2: Calculate your maximum payable days
• Step 3: Calculate your higher rate days
• Step 4: Compare your maximum payable days and higher rate days
• Step 5: Calculate your lower rate days
• Step 6: Work out how many maximum payable days are left
• Step 7: Work out the number of claimable lower rate days
• Step 8: Calculate your total claim amount (subject to your payroll amount cap)
• Step 9: Work out your payroll amount cap
• Step 10: Work out your maximum claim entitlement

Step 1: Calculate your increase in headcount

We calculate the increase in your headcount (the number of employees you have) for the JobMaker period.

Baseline headcount in year one

At registration, you tell us what your baseline headcount is as at 30 September 2020. This will be zero if you either:

• had no employees on 30 September 2020
• are a new business that started after 30 September 2020.

Each time you claim, you tell us your total headcount as at the end of the JobMaker period you are claiming for.

We will then calculate the increase in your headcount for the JobMaker period by subtracting the baseline total headcount for the period from your total headcount.

Adjusting the baseline headcount in year 2

In the second year of the JobMaker scheme, your baseline headcount is adjusted based on changes in your headcount in the first year of the scheme. We will calculate this adjustment for you.

This adjustment increases your baseline headcount by the number of employees you claimed for in the relevant earlier JobMaker period 12 months before the period in year 2 that you are claiming for. The adjustment is reduced if employees were not employed for the whole period or where non-eligible employees ceased to be employed during the period. If multiple JobMaker periods start 12 months or more before the start of the period you are claiming for in the second year, we will use the greatest number when adjusting your baseline. We will provide your adjusted baseline headcount in your claim form.

For the total counted days, see step 8.

Step 2: Calculate your maximum payable days

We calculate your claim based on a daily rate. We use the increase in headcount calculated at step 1 to work out your maximum payable days. This number is used to calculate your claim for each rate (either $200 per week or $100 per week worked out as a daily rate).

Your maximum payable days is your headcount increase multiplied by the number of days in the JobMaker period.

Step 3: Calculate your higher rate days

We identify all eligible employees you reported through STP.

We work out whether the employee should be counted towards your higher or lower rate days based on:

• their date of birth
• the date each employee starts employment with you.

The higher rate day is used for each day your eligible employees are:

• between 16–29 years old (worked out when they started employment)
• employed during the JobMaker period.

We'll add up all these days for all employees eligible for the higher rate.

For example, if you have 2 eligible employees aged 18 and 25, and the 18-year-old was hired for 84 days and the 25-year-old for 60 days in the period, the number of higher rate days would be 144 days.

Step 4: Compare your maximum payable days and higher rate days

We'll calculate your claim for the higher rate using either:

• the maximum payable days in step 2 if your maximum payable days in step 2 is equal to or less than the number of higher rate days. This will use up the days you can claim and we will skip steps 5 to 8 and go straight to step 9
• all of your higher rate days from step 3 if the maximum payable days is greater than the total higher rate days.

The number of maximum payable days that is left over once it is reduced by the higher rate days is worked out at step 6.

Step 5: Calculate your lower rate days

We use the number of days your eligible employees aged 30–35 years are employed during the JobMaker period (worked out in step 3) to calculate your lower rate days.

We'll add up all these days for all employees eligible for the lower rate.

Step 6: Work out how many maximum payable days are left

If your maximum payable days exceed your higher rate days, we will calculate how many days are left over.

Step 7: Work out the number of claimable lower rate days

We'll calculate your claim for the lower rate using either:

• your payable days left in step 6 if the number of payable days left is equal to or less than your lower rate days from step 5
• all your lower rate days from step 5 if the number of payable days left is greater than your lower rate days.

The days worked out in steps 4 and 7 are the total number of days claimed in working out your claim.

Step 8: Calculate your total claim amount (subject to your payroll amount cap)

We'll calculate your total claim amount (subject to the payroll amount cap) amount as follows:

• (days worked out in step 4 × ($200 ÷ 7)) + (days worked out in step 7 × ($100 ÷ 7)).

Step 9: Work out your payroll amount cap

Your payment is capped at the amount of your increase in payroll for the JobMaker period.

We'll calculate your payroll amount cap by working out the difference between your baseline payroll amount and the total payroll expenses for the JobMaker period.

Step 10: Work out your maximum claim entitlement

If your payroll amount cap from step 9 is greater than your total claim amount (subject to your payroll amount cap) from step 8, your payment will be the full calculated amount from step 8.

If your payroll amount cap is equal to or less than your total claim amount (subject to your payroll amount cap) calculated amount, your payment will be your payroll amount cap from step 9.