Whats New?

JK 2.0 applies from 28th September

(10 September)
JobKeeper 1.1 the change to employee start date of 1 July (17 Aug 2020)
JobKeeper 2.0 REVISED explanation (10 Aug 20)
JobKeeper 2.0 Revised Treasury Factsheet (10 Aug 20)
GST Turnover Worksheet (7 August 2020)
GST Turnover Defined (29 July 2020)
ICB explains Changes announced. (20 July 2020)
Child Care Changes - ICB explains Finalisation (20 July 2020)
JobKeeper Errors.....or Not (10 July 2020)
Record keeping for JobKeeper (26 June 2020)
ATO and employees with too much JK (24 June 2020)
Unreasonable Leave Requests FWO (23 June 2020)
ETPs are NOT included in JobKeeper from 8th June (19th June 2020)
Changes to JobKeeper as of 2nd June (2 June 2020)
DEADLINES - 6pm AEST Sunday 31st May (27 May 2020)
ATO release Best Practice to prove JK claims (25 May 2020)
Unpaid Pandemic Leave and Annual Leave Changes (25 May 2020)
Where to Now - client letter (25 May 2020)
Why your payments are delayed (22 May 2020)
Business Update Info Sheet - JobKeeper (20 May 2020)
JobKeeper Deadlines Updated (** Update 22nd May 2020)
Taking Reasonable Care wth JobKeeper et al (15th May 2020)
ATO comment on JK Payments timing and checking (15th May 2020)
Portable LSL programs and JobKeeper (13th May 2020)
Explaining How to pay employees when (8th May 2020)
Explaining the Monthly JK Report and Claim Form (5th May 2020)
Alternative Evidence is allowed for JobKeeper (4th May 2020)
ATO Guidance - JobKeeper Schemes (4th May 2020)
Monthly Report and Subsidy Claim - explained (4th May 2020 - updated)
Students & JobKeeper - no longer entitled (2 May 2020 - updated)
Law explicitly changed to ensure employers offer JK to all employees (2nd May 2020)
ATO explains JK to Employers and Sole Traders - with the monthly report (2nd May 2020)
JK and Religious Practitioners (2nd May 2020)
Service Entities & Management Entities and JobKeeper- now law (2nd May 2020)
ATO confirms Cash or Accrual are both ok for JobKeeper (30 April 2020)
JK Pay your employees by 8th May, for April subsidy (28 April 2020)
Alternative Tests (Decline) Explained (27 April 2020)
Webinars on JK Process and Updates (27 April 2020)
One in All in confirmed (26 April 2020)
COVID-19 and Not For Profits (23 April 2020)
Scam Alert (21 April 2020)
JK What to do When (20th April 2020)
A Bookkeepers Approach (16 April 2020)

Steps to Implement JobKeeper

Based on the ATO implementation as of 2nd June. The latest ATO guidance (continually updated - see here for ATO updates)

The Process (Updated for June and beyond)

Employers are still able to enrol in JobKeeper for late enrolment into the months of June through to September

An Online form on the ATO website
Must complete steps 1 & 2 on the ATO Online system by the end of the relevant month of commencement

Step 1 is the employers eligibility and step 2 is to identify and maintain employees - both steps must be done by all employers once and then step 2 if there are changes

Step 3 is the Monthly Claim form - you must do this by the 14th of the following month to receive payment

Refer to the ICB Templates (*)

Read the Detailed ICB explanation of the Rules and follow the steps

The Implementation Steps

1. Provide Initial Client Letter & Declaration (Template)
2. Utilise ICB JobKeeper WorkBook to process business (Template)
3. Determine entity eligibility (including decline in turnover)*
4. List all eligible employees (refer details)
5. Determine which employees are eligible to
    receive JK through the employer*
    Note: you must pay to all eligible employees
6. Provide eligible Employees with Employers declaration*
7. Obtain Employee Declaration*
8. Consider advising non-eligible employees with information.
9. Re-engage with employees to establish your
    work requirements
    Review and Consider revised Award amendments
10. Employee to be paid at least $1500 per fortnight
     before claiming JobKeeper Subsidy
     Refer “How to Pay Employees”
11. Advise ATO which employees are eligible to receive JK
      through the employer
      a) Advised through STP data from Payroll Software
          – refer “Advise ATO Eligible employees” & must also complete step 2 online, or
      b) Advised to ATO through Online Services Form
12. Monthly claim & report to the ATO
    a) Actual GST Turnover for the reporting month (Best endeavours calculation), and
        b) Projected GST Turnover for the following month
13. Receive JobKeeper subsidy payments from ATO
      Refer “How to Record JK Receipts”