[adning id=”12070″]

[adning id=”12070″]

JobKeeper and JobSeeker: new phase details

The second extension to JobKeeper payments will come into effect on 4 January 2020 and the JobSeeker COVID supplement will also change in the new year. Here’s what you need to know.

Last updated: 21 December 2020

In July 2020, the Australian Government announced an extension of and changes to the JobKeeper and JobSeeker payments designed to support businesses and individuals through the COVID-19 crisis. The JobKeeper payments were extended in two periods:

  • Extension 1: 28 September 2020 to 3 January 2021
  • Extension 2: 4 January 2021 to 28 March 2021

With extension 2 starting early in the new year, here is a recap of what to expect if your business is registered for JobKeeper and check your eligibility if you have been receiving payments.

What is happening with JobKeeper Payment?

JobKeeper extension 2 rates

There are two tiers of JobKeeper payment in extension 2, based on the number of hours that an eligible employee works, or that an eligible business participant is actively engaged in the business.

The tier 1 rate of $1,000 per fortnight will apply to eligible employees or business participants who worked or were actively engaged in the business for 80 hours or more.


The tier 2 rate of $650 per fortnight applies to any other eligible employees and business participants.

If you are receiving the payments, you must ensure that your eligible tier 1 and 2 employees are paid at least these amounts.

Eligibility requirements

In order to claim JobKeeper payments for the second extension period, you will need to show that your actual GST turnover declined in the December 2020 quarter relative to a comparable period (generally the corresponding quarter in 2019). The ATO provides two methods of demonstrating your decline in turnover. If there were events or circumstances outside the usual business setting that resulted in the December 2019 comparison period not being appropriate, then an alternative test may apply.

For JobKeeper extension 2, you use your current GST turnover rather than your projected GST turnover for the relevant quarter being tested, using the accounting method (cash or non-cash) that you use for GST reporting.

Businesses will need to demonstrate a 30 per cent reduction in GST turnover in the December quarter, relative to a comparable period to remain eligible for extension 2 payments through to March.

You must notify the ATO of your eligible employees at each payment rate, and tell your eligible employees which payment rate applies to them within seven days of notifying the ATO.

Note that JobKeeper payments are made to you in arrears. You must have made payments to your employees (met the wage condition) to be reimbursed. .


Visit the ATO website to find out more about the eligibility requirements for the JobKeeper extension 2 period.

You can enrol in JobKeeper at any time until the program closes.

See more information about the JobKeeper extension 2 period including new extended reporting dates on the ATO website.



Leave a Reply

Your email address will not be published. Required fields are marked *


Get breaking news delivered
This field is for validation purposes and should be left unchanged.


Austrade Approved Business Events
AVAILABLE NOW APPLY BEFORE 30th MARCH 2021 (Condition apply)

  • ABF Events are approved and listed below have been certified by Austrade on the Schedule of Approved Business Events.
  • This allows exhibitors, sponsors, delegates and partners to participate in the Business Events Grant Program. Note event bookings need to be confirmed ASAP to participate in the grant program
  • The program provides 50% rebate (based on a minimum spend of $20k) for approved items including ABF event-media packages, exhibition stands, corporate function tables, delegate registrations.
  • Govt Grant applications are now open until the 30 March. Please contact ABF to discuss how we can assist, we have experts to assist grant applications.
  • Grant funding will cover up to 50% of eligible expenditure incurred in participating at pre-approved business-to-business events as buyers or sellers during the 2021 calendar year.  All grant applications must be submitted for approval via the following link: https://business.gov.au/grants-and-programs/business-events-grants
  • For further information please see this fact sheet.
Are you sure want to unlock this post?
Unlock left : 0
Are you sure want to cancel subscription?