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  • Step 3: Make a business monthly declaration

    Key points:

    • The JobKeeper wage subsidy is paid monthly in arrears. For example, the September payment should be received in early October. You need to have paid your eligible employees at least the relevant JobKeeper amount for each fortnight being claimed.
    • Each month you must complete a business monthly declaration to keep claiming JobKeeper payments. You must do this in the first 14 days after the month you are claiming for ends. Your tax or BAS agent can also make the business monthly declaration for you.
    • We will ask you to reconfirm the business participant details and your eligible employees (if you have any). You will also need to provide us with information about your GST turnover for the reported month and projected GST turnover for the following month.
    • The information you provide us on your turnover is not a re-test of your eligibility. We ask for this information to see how your business is progressing under the JobKeeper Payment scheme.
    • If any of your eligible employees change or leave your employment, you will need to update this employee information through your monthly declaration.
    • If you submit your monthly declaration and forget to include any eligible employees, you need to contact us on 13 28 66. This will be processed and paid separately from your initial claim.
    • If you want to stop receiving JobKeeper payments, you don't need to cancel your enrolment, however you:
      • will need to change the status for all employees and the business participant
      • do this by following the same process set out below for updating details for employees and the business participant who are no longer eligible
      • notify all employees and the business participant that you are no longer receiving JobKeeper payments.
       
    • You do not need to notify us if you do not satisfy the actual decline in turnover test for a JobKeeper extension period.
    • If you are an approved provider of child care service and your employees' ordinary duties principally relate to the operation of a child care service you will need to change the status to 'not claiming yet' for those employees and any business participant see, Approved providers of child care services – changes to eligibility.

    Note: this change to your employees and/or business participant status to ‘not claiming yet’ has no impact on eligibility for prior fortnights or any JobKeeper payments you have previously received.

    End of example

    On this page:

    Before you make your declaration

    Make sure you have worked out GST turnover for the reported month and projected GST turnover for the following month.

    If you have employees, make sure you have paid each eligible employee at least the JobKeeper amount for each JobKeeper fortnight you are claiming for.

    You can preview your eligible business participant or employees prior to completing your declaration.

    If you need to make changes to your business participant or eligible employees, use the same method you used when you completed Step 2 – Identify and maintain your eligible employees:

    • Make the changes in your STP pay event report and lodge and allow three days for the changes to process.
    • Lodge an updated JobKeeper report using the Business Portal File transfer function and allow three days for the report to process.
    • Have any updates to your eligible employees' information ready to enter into ATO online services or the Business Portal.

    Make your declaration by the 14th of each month

    Log into ATO online services through myGov, or the Business Portal using myGovID.

    View the COVID-19 screen and select Step 3 – Business monthly declaration for JobKeeper payment.

    Re-confirm your reported eligible employees and business participant (if you have them).

    If you need to update details for eligible employees or the eligible business participant, select Maintain employees.

    Provide your business' GST turnover for the month you are declaring and following month's projected GST turnover.

    Re-confirm your financial institution details for receiving JobKeeper payments.

    If you enrolled for JobKeeper and identified employees in September 2020 or earlier, and wish to continue claiming for JobKeeper extension 1

    Check your business' actual decline in turnover before you complete your declaration.

    You will also need to provide payment rate (tier 1 or 2) information using the first declaration you submit to claim JobKeeper extension 1 payments. You only need to provide payment rate information once. You will need to continue to submit declarations every month.

    Select Maintain employees to provide a payment rate for the eligible business participant and all eligible employees.

    Screenshot of business monthly declaration notifying missing data – in this case the payment tiers.

    End of example

    Tips:

    • You can update your financial institution details at any time if you use ATO online services for individuals or agents.
    • Use the print friendly function to capture your complete JobKeeper monthly declaration in PDF format. We recommend you save this information, including your receipt number, for your records.

    Update details for eligible employees and the business participant

    If your eligible employees change or leave your employment, you need to update and maintain this information in your business declaration.

    Depending on how you completed Step 2 – Identify and maintain your eligible employees, you will need to make these changes either:

    • directly into ATO Online services via myGov or in the Business Portal using myGovID
    • in your STP payroll software or in an updated JobKeeper report before you make your business monthly declaration.

    Log in to ATO online services or the Business Portal

    In your business monthly declaration form:

    • Select Maintain employee.
    • Change the JobKeeper status for the eligible business participant if they become ineligible.
    • You can add an eligible business participant to claim JobKeeper payments for them if you did not identify one in Step 2 – Identify and maintain your eligible employees.
    • Change the JobKeeper status for employees if  
      • they have left your employment
      • you have not paid them for all JobKeeper fortnights
      • they become ineligible
      • they became eligible in the relevant fortnights.
       
    • If you are updating your employee or eligible business participant status because you no longer wish to receive JobKeeper payments, you will change it to 'not claiming yet'.
    • Select Save and continue to return to and finalise your business monthly declaration.

    In your STP payroll software or updated JobKeeper report

    • Update your employees' eligibility in your STP enabled payroll software or JobKeeper report by using the JobKeeper codes to show their changed eligibility.
    • Submit your STP pay event through your payroll software or submit your JobKeeper report through the Business Portal File transfer function.
    • Leave up to three days for your changes to be processed by us before making your monthly business declaration through ATO online services or in the Business Portal.
      Last modified: 26 Oct 2020QC 62204