Institute of Certified Bookkeepers

There are a few situations being reported of employers being told to repay JobKeeper amounts by advisors or sometimes the ATO, which are not necessarily based on a correct understanding of the law nor of the facts.

1. Employers were allowed to use Quarterly projections for April to June to work out decline in turnover and they are a valid method of eligibility tests for JobKeeper.

2. Employers whose actual turnover was better than projected do NOT have to exit JobKeeper and do NOT have to repay the subsidy.

3. Employers who relied on Employee Nomination forms where the employee has stated they are an "Eligible Employee" does NOT have to repay JobKeeper amounts.  If the employee got the form wrong, whether deliberate by the employee or not, the employer has met their obligations by providing the form, receiving the form back and relying on the form.  The ATO should reclaim amounts from the employee.  When the employer becomes aaware of ineligibility they should stop paying any topup amounts and stop claiming for that employee.

4. If the ATO prefill number of employees is wrong - do not lodge the form online.  Ring up the ATO and have the numbers amended and lodge over the phone.

5. Bookkeepers ensure you get Declarations from the Employers.

 

Employers - please document your processes and retain records.

Related

ATO & Employees with Multiple JK claims

 

  • 10 July 2020
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