20+ work hours test
- The 20+ work hours test for JobKeeper 2.0 depends on an employee working an average of 20 hours or more in the 4 weeks of pay periods proceeding 1 March 2020
- The ATO has discretion to apply an alternative test should the 4 week pay period not be representative of typical work hours
- The employer must nominate which payment rate is being claimed for each employee
Sole Trader And EligibleBusiness Participants
Whilst the JobKeeper eligibility for sole traders, a partner in a partnership, a beneficiary of a trust, a shareholder or a director of a company remains unchanged, the business participant will need to apply the 20+ work hours test (describe above) calculated by reference to time spent “actively engaged in the business”.
- Employees that met eligibility criteria in their previous employment can be nominated by a new employer if their employment commenced prior to 1 July 2020
- As of 3 August, key date for assessment is now 1 July 2020 not 1 March 2020
JobKeeper 1.0 Payments were $1500 per fortnight for all eligible employees until 27 September 2020. Two new extensions are now broken down into tiered rates.
20 hours +
Worked less than
20 hours +
Current Jobkeeper 1.0 - Basic Test
- 30% decline in projected GST turnover (50% decline for businesses with aggregated turnover of more than $1 billion)
- 15% decline if registered not–for–profit
Current Jobkeeper 1.0 - New 1 July Test
Fortnight commencing 3 August and 17 August 2020, employer has until 31 August to meet the wage condition for new eligible employees.
- Unchanged decline percentages (30%, 50%, 15%)
- Eligibility from 28 September 2020 to 3 January 2021: The GST turnover test will apply to the September 2020 quarter, relative to the September 2019 quarter
- Eligibility from 4 January 2021 to 28 March 2021: The GST turnover test will apply to the September and December quarters 2020, relative to comparable 2019 periods
- New recipients can qualify for JobKeeper 2.0 if they meet the existing eligibility requirements and the additional turnover tests during the extension period