JobMaker Hiring Credit eligibility

A fact sheet about JobMaker Hiring Credit eligibility is also available (PDF, 216KB)This link will download a file

Employer eligibility criteria

Employers are eligible if they:

• operate a business in Australia, or are a  
  • not-for-profit organisation that operates principally in Australia
  • deductible gift recipient (DGR) endorsed either as a public fund or for a public fund you operated under the Overseas Aid Gift Deductibility Scheme (DGR item 9.1.1) for developed country relief (DGR item 9.1.2)
   
• have an Australian Business Number (ABN)
• are registered for pay as you go (PAYG) withholding
• report through Single Touch Payroll (STP)
• are up-to-date with income tax and GST lodgment obligations for the last 2 years
• have not claimed a JobKeeper payment for a fortnight that started during the JobMaker period.

Employee eligibility criteria

Employees are eligible if they:

• have not given an employee notice to another employer which is still in effect
• are between 16–35 years old (inclusive) when they started employment
• received income support payments, including the JobSeeker Payment, Youth Allowance (other than on the basis that the individual was undertaking full-time study or was a new apprentice) or Parenting Payment      
  • for at least 28 consecutive days (or 2 fortnights)
  • within the 84 days (or 6 fortnights) before being hired.
   

Job creation eligibility criteria

Employers must have an increase in both:

• total employee headcount from 30 September 2020, and
• payroll for the JobMaker period, compared to the 3 months up to 6 October 2020.

Other eligibility criteria

Employees must also:

• start employment with you between 7 October 2020 and 6 October 2021
• be hired as a permanent or casual employee, or on a fixed-term basis
• have worked, or have been paid, for at least 20 hours per week you employed them over the JobMaker period
• have given you a notice declaring they meet the employee eligibility criteria

You must meet all the eligibility criteria for each JobMaker period you want to claim for.

How the JobMaker Hiring Credit scheme works

1. Register

Register for the JobMaker Hiring Credit through:

• ATO online services
• the Business Portal
• Online services for business
• your registered tax or BAS agent.

2. Nominate

Identify, nominate and report your eligible additional employees through your STP enabled software.

3. Claim

You can claim every 3 months from 1 February 2021 through:

• ATO online services
• the Business Portal
• Online services for business
• your registered tax or BAS agent.

You need to meet the eligibility requirements before you can claim.

Check all details before you submit your claim.

Visit ourcomeback.gov.auExternal Link to find out about other available support from the Australian Government.

• For more information about the JobMaker Hiring Credit visit ato.gov.au/jobmakerhiringcredit