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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.

    Your eligible employees

    Employers can only claim payments for eligible employees under the JobMaker Hiring Credit scheme. These employees must satisfy various requirements and cannot be an ineligible employee.

    On this page

    Eligible employees

    Employees are eligible if they:

    • are an employee of the entity during the JobMaker period
    • are between 16–35 years old (inclusive) when they started employment
    • started employment on or after 7 October 2020 and before 7 October 2021
    • worked or have been paid for an average of at least 20 hours per week they were employed in the JobMaker period
    • have completed a JobMaker Hiring Credit employee notice for the employer
    • have not already provided a JobMaker Hiring Credit employee notice to another current employer
    • received one of the following payments for at least 28 consecutive days (or two fortnights) in the 84 days (or six fortnights) prior to starting employment     
      • JobSeeker Payment
      • Parenting Payment
      • Youth Allowance (except if they were receiving the allowance because they were undertaking full-time study or are a new apprentice).

    See also:

    Ineligible employees

    The following employees are not eligible for the JobMaker scheme. This is even if they satisfy some of the requirements:

    Business participants

    Individuals who have certain relationships to the employing entity are not eligible employees. The following individuals are not eligible employees of the following employing entities:

    • sole traders (as they cannot employ themselves)
    • partners of a partnership
    • trustees and beneficiaries of trusts (that are not widely held unit trusts)
    • directors or shareholders of companies (that are not widely held).

    Close associates (including relatives)

    Close associates of the business participants are also ineligible employees. If the business participant of the employer is an individual, close associates include the following relatives:

    • the individual's spouse
    • relatives of the individual or their spouse, including        
      • a parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendent or adopted child, or
      • the spouse of such a parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendent or adopted child.

    Example 1 – Employee that works for an employer who is a relative

    Jacinta is 27 years old. She starts employment for a sole trader on 10 November 2020. She is contracted to work 20 hours per week.

    The sole trader is Jacinta's spouse. As she is a relative, Jacinta is not an eligible employee for the sole trader.

    End of example


    Example 2 – Adam and June

    Adam is a partner in the A&M partnership that is registered for JobMaker. Adam lives with Marie on a genuine domestic basis in a relationship as a couple. The partnership employs June who is married to Marie’s nephew, Peter.

    June is considered to be a relative of Adam and a close associate of the partnership entity. She is not an eligible employee of the A&M partnership for JobMaker purposes.

    End of example


    Example 3 – Jim, Rebecca and Jerry

    Jim is a sole trader who operates a plumbing business and is registered for JobMaker. Jim and Jane were married but are now separated.

    Jim hires Rebecca, who is Jane’s brother’s wife. Jim also hires Jerry, who divorced Jim‘s sister two years ago.

    Although Jim and Jane are separated, they have not had their registered relationship revoked. Accordingly, they both fall under the definition of ‘spouse’ for tax purposes.

    Rebecca is considered to be a relative of Jim, and therefore a close associate of Jim’s business. Rebecca is not an eligible employee for Jim’s business for the purposes of JobMaker.

    As Jerry is divorced from Jim’s sister, Jerry is not considered a relative of Jim. He is therefore not a close associate of Jim’s business. Jerry can be an eligible employee of Jim’s business if he meets all the other requirements for being an eligible employee for JobMaker purposes.

    End of example


    Example 4 – Johnny and Alexa

    Johnny is a beneficiary of Trust A and Alexa is the daughter of Johnny's spouse.. Trust A is not a widely held unit trust.

    Trust A operates a business and employs Alexa on 1 January 2021. As Alexa is a relative of a beneficiary of Trust A, she is considered to be a close associate of the trust for the purposes of JobMaker. Alexa is not an eligible employee of Trust A.

    End of example

    If the business participants of the employer are not individuals, then the following business participants (who are individuals) and their relatives are also ineligible employees:

    • partners of a partnership
    • trustees and beneficiaries of trusts (that are not widely held unit trusts)
    • directors or shareholders of companies (that are not widely held).

    This means that, for example:

    • if a company (that is not widely held) is a partner of a partnership, then the shareholders, directors and their relatives are ineligible employees of the partnership
    • if a trust (that is not widely held) with a corporate trustee is the entity carrying on the business, a person is an ineligible employee of the trust if the individual is a relative of the director of the company that is the corporate trustee.

    Widely held companies and unit trusts

    If you are a widely held company or unit trust, these rules do not apply to your employees.

    Widely held companies are:

    • companies listed on an approved stock exchange
    • certain companies with more than 50 members.

    Widely held unit trusts are:

    • unit trusts that are not closely held
    • including attribution managed investment trusts.

    See also:

    Table 1: Ineligible individuals

    Employer entity

    Ineligible individuals

    Sole trader

    Sole trader

    Close associates of the sole trader



    Close associates of the partners

    Company that is not widely held

    Shareholders and directors of the company

    Close associates of the shareholders and directors

    Trust that is not a widely held unit trust

    Trustees or beneficiaries of the trust

    Close associates of the trustees and beneficiaries

    Previously engaged other than as an employee

    You cannot claim the JobMaker Hiring Credit payment for an individual who was previously engaged other than as an employee, including those who: 

    • started employment between 7 October 2020 and 6 October 2021
    • worked at any time between 6 April and 6 October 2020 (other than as an employee) and either    
      • exercised substantially similar powers
      • performed substantially similar functions
      • performed substantially similar duties.

    Individuals who were previously engaged other than as an employee includes (but is not limited to) contractors and subcontractors.

    To determine whether an individual exercises powers, or performs functions or duties for an employer that are substantially similar, consider the employee's:

    • functions – the degree of similarity in the industry or field in which the functions are being performed, as well as the end-product that is the result of the employee’s effort (whether a good or a service)
    • powers – the level of seniority of the individual in the organisation, and any formal decision-making responsibility (such as spending delegations)
    • duties – the individual’s position description (if one exists), and the day-to-day tasks they perform.

    The time the individual spends, or the skill or equipment required to fulfil any of the above activities may substantially change after their employment commences. This might show that the powers they exercise or functions and duties they perform are no longer substantially similar.

    You need to make an assessment of the overall similarity. The test requires that the functions, powers or duties remain substantially similar. They don't have to be exactly the same.

    Example 1 – Substantially similar

    Michelle is a cleaner registered with a cleaning agency, Brightly Pty Ltd. She is contracted on 15 May 2020 to clean Build Your Dreams Pty Ltd’s CBD office building three times a week. Her duties include cleaning desks, meeting rooms, kitchens and the open plan office space.

    Build Your Dreams Pty Ltd decide to bring their cleaning function in-house. Michelle starts employment as a permanent part-timer with Build Your Dreams Pty Ltd on 15 November 2020. Michelle’s duties as an employee are to clean their suburban office building. Her hours remain the same as when she was contracted.

    The company looks at Michelle’s function and duties as an employee of Build Your Dreams Pty Ltd in total. They consider her role as an employee and as a contractor previously are substantially similar.

    End of example


    Example 2 – Not substantially similar

    Adrian is an electrician who starts his own business on 20 March 2020 as a sole trader. He is contracted by Big Factory Co to install the electrical system to an extension of their factory and performs the installation work for four months.

    Big Factory Co then ceased operations due to COVID-19. Adrian‘s contract is terminated and he starts receiving JobSeeker payments from 20 July 2020.

    Big Factory Co re-open on 10 November 2020 and offer Adrian full-time employment as general maintenance manager of the factory. His role and duties as an employee are mainly to perform repairs and maintenance work on the factory floor, which includes the electrical systems.

    In his new role as an employee, Adrian undertakes some duties that are substantially the same as his previous role as a contractor. However, the entirety of his function and duties as a general maintenance manager are not substantially similar to his previous role as an electrical contractor.

    End of example

    Employee started current employment 12 months or more before the start of the period

    Employees who started their current employment with an entity 12 months or more before the first day of a JobMaker period are not an eligible employee for that period.

    Employee's age

    To be eligible, employees must be between 16–35 years old (inclusive) when they started employment. Different payment rates apply based on an employee's age when they were hired.

    An employee is not eligible if they are:

    • 15 years old or younger when they started employment, but turned 16 years old after starting employment
    • 36 years old or older when they started employment.

    If you have questions or need information, about how the Age Discrimination Act 2004 may apply to you, contact the Australian Human Rights CommissionExternal Link.

    Example – Employee that turns 30 while employed

    Alexandra is an eligible employee who starts employment on 20 November 2020 with an eligible employer.

    Alexandra is 29 years old when she starts the job. On 4 January 2021, she turns 30.

    Her employer is eligible to claim a payment rate of $200 per week for the entire 12 months because Alexandra is:

    • an eligible employee
    • 29 years old at the time she started employment.
    End of example

    Pre-employment requirement

    To meet the pre-employment requirement, an employee must have received one of the income support payments listed below before starting employment:

    Your employee must have received income support payments for at least 28 consecutive days (or two fortnights) within the 84 days (or six fortnights) before starting employment.

    Your employees must let you know whether they have met this requirement in their JobMaker employee notice form.

    In your employee notice (whether you use our form or create your own), employees must confirm they meet this requirement.

    We will check whether your employees have met this requirement. You may be required to repay any amounts incorrectly claimed that we identify.

    Receiving income support

    An employee is still considered to be receiving income support payments for the days they are on a nil payment rate. The nil payment rate could be due to a:

    A nil rate period may occur if the employee did not receive an income support payment because they reported employment incomeExternal Link above the income cut-offExternal Link for the income support payment.

    Part-time and casual employment and receiving income support payments

    If an employee works on a part-time or casual basis and also receives income support payments, they are still an eligible employee. They may count all the days they were receiving the income support payment towards the pre-employment requirement.

    The employee may still be eligible even if earnings from previous employment reduce their income support payment down to zero. The days they received a nil rate of income support payment due to these earnings will still count towards the pre-employment requirement.

    To be eligible, the total days they were receiving income support (whether paid days or nil rate dates) must be at least 28 consecutive days out of the 84 days before they started employment.

    If an individual’s previous employer is claiming the JobMaker Hiring Credit payment while they were receiving income support payments, they can still count those days towards their pre-employment requirement.

    Business restructures

    Restructuring your business may affect your employees' eligibility for the JobMaker Hiring Credit program. Both you and your additional employees must meet the eligibility criteria for each Jobmaker period that you want to claim for.

    We do not have a discretion to recognise changes in the business, such as a restructure of a business or a relocation of the employee’s employment to another company within a larger group.

    New employees may still be eligible for JobMaker after a restructure, provided that they still meet all of the eligibility requirements to be an eligible additional employee.

    Example 1 – Receiving income support prior to starting employment

    Kabir is stood down without pay on 10 March 2020. His employer has acted in accordance with the Fair Work Act 2009.

    After being stood down, Kabir applies for JobSeeker Payment on 15 March 2020. He starts receiving payment for fortnights beginning 15 March.

    On 5 September 2020, Kabir starts working as a full-time employee at a hotel. As his income is above the maximum income threshold and he is no longer unemployed, Kabir stops being qualified for JobSeeker payments.

    On 15 October 2020 Kabir starts a new job at a café. Although he was not receiving JobSeeker just before he started working at the café, he received JobSeeker payments up to 5 September 2020. This was more than 28 consecutive days within the 84 days of starting employment with the café. Kabir satisfies the pre-employment requirement.

    End of example


    Example 2 – Receiving a part income support payment

    Pierre is 24 years old and is a part-time employee at a fishing tackle store. He also receives Youth Allowance for jobseekers. As his weekly pay is under the income threshold, Pierre is entitled to a part-rate of Youth Allowance payment.

    Pierre started getting Youth Allowance in August 2020 and continued receiving it. Then in November 2020, he starts a new job at a boat tour business and is no longer eligible for income support payments.

    Pierre has been on Youth Allowance for more than 28 consecutive days within the last 84 days prior to starting employment. Therefore, he satisfies the pre-employment requirement.

    End of example


    Example 3 – Employee that was on income support but hired prior to 7 October 2020

    Sara receives Parenting Payment during June and July 2020. In August 2020, she starts work as an employee at a café. She was 28 years old and worked 25 hours per week.

    Sara’s new employer will not be able to claim the JobMaker Hiring Credit payment for Sara. Although she meets the income support criteria, Sara started working at the café before 7 October 2020. Therefore, she does not satisfy the eligible employee criteria.

    End of example


    Example 4 – Employee that works for multiple employers

    Sam is 25 years old and works part time for two employers. He started working for the:

    • first employer on 7 November 2020 and works 25 hours a week.
    • second employer on 25 November 2020 and works 15 hours a week.

    Sam received JobSeeker Payment for the three months immediately before starting employment.

    Sam completes a JobMaker employee notice for his first employer.

    Sam meets the pre-employment requirement for both employers. Although Sam works for multiple employers, only the employer Sam provides an employee notice (the one employing him for more than 20 hours per week) is eligible to claim JobMaker hiring credits in relation to Sam.

    End of example

    Labour hire

    If you use a labour hire worker (who is not employed by you) they are not an eligible employee. You cannot claim the JobMaker Hiring Credit for them.

    See also:

    Minimum hours requirement

    To be an eligible additional employee for the JobMaker Hiring Credit payment, an employee must complete a minimum average of 20 hours of work per week across each JobMaker period from the time they are employed. This can include either:

    • hours the employee is paid for
    • hours the employee works.

    You can use either the hours paid, or hours worked for each of your employees separately. You do not need to use the same test for all your employees. You can also use different tests for the same employee in different JobMaker periods.

    Hours paid

    Hours of paid work include paid overtime, paid leave and paid absences on public holidays. It does not include any unpaid leave.

    This may be more appropriate if your employees are paid on an hourly or similar basis.

    Hours worked

    The number of hours actually worked include any hours worked, including unpaid overtime, paid leave and paid absences on public holidays.

    This may be more appropriate if your employees are not paid on a particular rate (such as salaried employees).

    Example 1 – Taking unpaid and paid leave during the JobMaker period

    Maisy starts employment at Doggy Day Care Pty Ltd on 16 December 2020. She works five hours per day, Monday to Friday.

    Shortly after starting work, Maisy needs to take unpaid leave from 2 January 2021. She returned to work on 31 January 2021. She was also on paid leave for her usual hours (five hours per day) over the Christmas holiday period while the business was closed.

    For the first JobMaker period from 7 October 2020 to 6 January 2021, Maisy's employer includes the paid leave she received over the Christmas period when working out her average hours. They cannot include the unpaid leave days during the first JobMaker period from 2 January to 6 January 2020. Maisy's employer counts 13 days of work for five hours per day.

    End of example


    Example 2 – Taking paid leave during the JobMaker period

    Noah is a 24-year-old hairdresser receiving Youth Allowance for job seekers. He then starts full-time employment at a salon on 7 October 2020. Noah works for 20 hours per week until 20 December.

    Noah takes paid leave for the next two weeks to visit his family over the holiday period. When Noah returns to work, he begins working 20 hours a week again. Noah's paid leave counts towards his hours worked.

    End of example

    Working out whether your employee has met the hours requirement

    The minimum hours requirement tests the average hours worked (either paid hours of work or actual hours worked) over the entire JobMaker period. Your employees do not have to work 20 hours in each week. You can work out this requirement based on the hours worked for the days they were employed within the JobMaker period.

    To determine whether your eligible employee meets the hours requirement you will need to calculate the total number of hours your employee needs to have worked during the entire period.

    This is worked out by:

    • dividing the number of days the employee was employed in the JobMaker period by 7 (rounding down to the nearest whole number), then
    • multiplying by 20.

    If the hours worked by your employee are less than the amount calculated above, they will not have met the minimum hours requirement. They cannot be eligible for that JobMaker period.

    Example 1 – Meeting the hours condition

    Marie and Kevin start work at a café on 7 January 2021. The café is eligible to receive the JobMaker Hiring Credit payment and intends to claim it for their employment. Both Marie and Kevin are employed for the entire second JobMaker period. They must work at least 240 hours in the JobMaker period.

    Marie is employed full-time, working 35 hours per week on average across the JobMaker period. Her full-time employment easily satisfies the average hours requirement of 20 hours per week.

    Kevin works full-time for the first four weeks of the JobMaker period, working 35 hours per week. He then switches to one afternoon shift a week to accommodate his university course. He works only six hours per week for the remainder of the period. He works 188 hours across the JobMaker period (an average of 16 hours per week).

    Kevin has not worked enough hours for his employer to claim JobMaker Hiring Credit payment for him.

    End of example


    Example 2 – Hiring an eligible employee partway through a JobMaker period

    Marco is a 30-year-old labourer who is receiving JobSeeker payments.

    On 28 November 2020, Marco starts employment with a construction company. He works for 25 hours per week for the rest of the JobMaker period.

    To satisfy the minimum hours requirement, Marco must work at least 100 hours in the period. (This is 40 days employed, divided by seven, rounded down and multiplied by 20). Marco satisfies this requirement, as he has worked 125 hours in the remainder of the period.

    End of example

    If your employee does not meet the minimum hours required

    If your employee does not meet the minimum number of required hours for one JobMaker period they will not be eligible for that JobMaker period. However, if they meet the minimum hours requirement in a subsequent JobMaker period they may be eligible for that period.

    Example – Taking unpaid leave during the JobMaker period

    Angie is a part-time university student. She receives JobSeeker Payments for the months of January, February and March 2021. On 7 April 2021 Angie starts work as a waitress at a local restaurant. Angie works 20 hours per week for the rest of April and the whole of May. Angie becomes sick in early June and has to take two weeks of unpaid leave. When she returns to work, she begins working 20 hours a week again. She is not able to work extra hours due to her university commitments.

    Unpaid leave does not count towards the 20 hours worked per week, so Angie’s average hours worked for the JobMaker period do not satisfy the minimum hours requirement. The restaurant will not be able to claim the JobMaker Hiring Credit payment for Angie for the JobMaker period ending on 6 July 2021.

    The restaurant is still entitled to claim the JobMaker Hiring Credit payment for Angie in future JobMaker periods if all the requirements are met.

    End of example

    Records to keep

    You are required to keep records on hours worked by your employees. We will be monitoring employers claiming JobMaker Hiring Credit payments and we may review your claim. If so, we will ask you to provide documentation to substantiate the hours your employees worked. This may include:

    • employment records such as payslips, payroll data, rosters and time sheets
    • business diaries, appointment books and logbooks.

    If you do not maintain adequate records:

    • you may not be entitled to claim a payment
    • we may recover an overpayment.

    Find out about:

    Last modified: 01 Mar 2022QC 64263