Institute of Certified Bookkeepers

ATO have changed their information and now advise ETPs are no longer allowed to be included in JobKeeper calculations.

Previous information specifically included ETP LumpSums A B & C as allowed to be included in the amount supported by JobKeeper Subsidy. 

the ATO now advise as follows

We’ve clarified our position on employment termination payments (ETPs) in regard to JobKeeper payments and employees who have been terminated or made redundant.

From JobKeeper fortnight 6 (8 June onwards) until the end of the scheme, ETPs cannot be included as part of the $1,500 an employer makes to eligible employees and claims as a JobKeeper reimbursement from us.

If you claimed JobKeeper payments that included an ETP paid to a terminated employee between JobKeeper fortnights 1 to 5 (from 30 March to 7 June), we will not recover an overpayment that has occurred as a result of these payments.

Once your employee is terminated, they are no longer eligible for JobKeeper payments and you will need to change their eligibility status in your business monthly declaration.

ATO Resource


  • 20 June 2020