Institute of Certified Bookkeepers

JobKeeper 2 has a series of different deadline

Minimum wage condition

The amount you must have paid the employees ie $1200 or $750 per fortnight for each of FN 14 & 15 must have been paid by 31st October.

New enrolments into JobKeeper

If an employer was not previously enrolled in JK 1 and now wishes to enrol for JK 2 they MUST enrol (step 1) before 31st October.

Decline in Turnover

Each employer or EBP must declare the Decline in Turnover to the ATO through Online Services by the 14th November

Note:  this does not have to be done by the 31st October for those employers who received JK 1.

Update:  We are aware of an ato webpage that is misleading (it only applies to new enrolments).   We refer to ATO instructions as follows:     JobKeeper Extension    which states  

You can provide additional turnover information to demonstrate that you satisfy the actual decline in turnover test for the September quarter from the start of October onwards. You must provide it before you complete your November monthly declaration.

Notification of Tier levels for employees

The notification of Tier 1 or Tier 2 must be performed before the Montly Claim form and Declaration is lodged. Typically this is performed in your payroll software.

Strongly recommended this be performed 2 to 3 days before making your monthly claim.

Monthly Declaration

The October form must be lodged by 14th November.

 

ATO webpage information

ATO - what you need to do as a Business

 

 

  • 29 October 2020
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