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  • You can no longer register employees in this scheme.

     

    The final JobMaker period ended on 6 October 2022. Claims for eligible employees employed during this period need to be made before 31 January 2023 with STP reporting for the period due on 28 January 2023.

    Keeping JobMaker Hiring Credit fair

    The JobMaker Hiring Credit scheme is designed to support businesses to hire new employees and we will administer the scheme to ensure that support reaches those who are eligible. We’re working hard to ensure the integrity of the JobMaker Hiring Credit scheme through our compliance approach.

    While most businesses and employees do the right thing, we are continually checking for concerning and fraudulent behaviour and claims. We will actively pursue these claims. There are penalties for making a false claim and not complying with your obligations.

    Concerning behaviours that we will act on include:

    • businesses that have  
      • manipulated employee headcounts or payroll amounts to access JobMaker Hiring Credit payments
      • made claims for employees that are not genuinely employed or have not been in paid work for 20 hours per week on average over the JobMaker period
      • knowingly made claims for employees who did not receive income support payments for at least 28 days (or two fortnights) within the 84 days (or six fortnights) before they commenced employment
      • knowingly made claims for employees who are not between 16 and 35 years old
      • attempted to manipulate the reported age of employees to make them eligible for a higher payment rate
      • knowingly made claims for relatives or close associates of the employer
      • engaged in phoenix-like behaviour by starting a new business in order to access payments under the JobMaker Hiring Credit scheme for existing employees and any new employees
      • transferring or hiring new employees to a new employment entity within a consolidated group to access payments under the JobMaker Hiring Credit scheme and/or to continue to access JobKeeper payments.
      • reduced hours or terminated employment of existing employees for the purpose of accessing payments under the JobMaker Hiring Credit scheme for new employees
       
    • individuals who have
      • falsely declared receipt of income support payments for 28 days (or 2 fortnights) within the 84 days (or 6 fortnights) before commencing employment
      • falsely declared their age
       
    • intermediaries, including tax or BAS agents, that have  
      • provided aggressive planning advice or otherwise facilitated access to payments under the JobMaker Hiring Credit scheme to ineligible clients
      • exhibited any of the above behaviours in their own affairs.
       

    We encourage all JobMaker Hiring Credit applicants to review their applications and if you have over claimed, contact us.

    If you are concerned that someone is doing the wrong thing regarding the JobMaker Hiring Credit scheme, you can tell us about it. We will assess JobMaker Hiring Credit tip-offs and contact businesses if we have concerns or need more information.

    To report illegal or behaviour of concern, see Making a tip off.

    Last modified: 07 Dec 2020QC 64264