AU JobKeeper FAQ
Documentation
This is an FAQ document. Go to the the AU JobKeeper Automation Update for detailed instructions.
What you can't do
You cannot claim the JobKeeper payment on behalf of employees who were not paid at least $1,500 (before tax) during each JobKeeper payment period.
You cannot claim the JobKeeper payment in advance. The JobKeeper payment is a reimbursement from us (ATO) to an employer in arrears, and cannot be paid in advance in any circumstances.
Should I email support if I haven't read all the documentation and links that have been provided?
No please don't , we are experiencing huge volumes of requests right now and we would really appreciate if you take the time to first review everything in full before contacting us for help.
Does the payment need to show separately on the payslip for employees who earn over the $1,500 equivalent (before tax) during each JobKeeper payment period?
No, employees who earn over the $1,500 equivalent (before tax) during each JobKeeper payment period get paid normally. Only the JOBKEEPER-TOPUP should be shown separately.
How does the ATO know we are claiming for these employees then?
When payslips are processed for the first time after the automation and you have updated your employees, the system will also create the JOBKEEPER-START-FN payslip detail. This is the key STP reporting requirement for you to notify ATO you are claiming the subsidy for each employee. It will only be created once.
NB: By default we will set the JobKeeper Start fortnight to "01" for all employees. (This is not visible on the Payslip detail itself other than the reportable date falling within the defined periods below) If you are NOT claiming for an employee from the first fortnight onwards then you can update the relevant STP reporting by changing the "reportable date" on the payslip detail to a date within the applicable fortnight as per the table below. You can find a list of all employees Start fortnight payslip details and their reportable dates in the JobKeeper (AU) Menu . "AU JobKeeper Start Fortnight Payslip Details: Results"
If I have reported JobKeeper via STP in Infinet do I still need to do Step2 identify my eligible employees and do the monthly declaration in the ATO portal?
Yes - In order to receive payment of the JobKeeper subsidy after you have completed all of the Steps within Infinet Cloud and reported via STP you must still make a monthly declaration to the ATO. Step 2 in the ATO portal is to Identify and maintain your eligible employees so this still happens as part of the monthly declaration. We have sent them the information however you must still confirm it is correct.
They will also ask you to reconfirm your business participant details and your eligible employees. You will also need to provide information about your GST turnover for the reported month and projected GST turnover for the following month.
You must do this between the 1st to the 14th day of each month, to receive reimbursements for the JobKeeper payments you made to your eligible employees in the previous month. Please see this link for full details in relation to the ATO Portal and their process. https://www.ato.gov.au/general/jobkeeper-payment/employers/enrol-for-the-jobkeeper-payment/?=redirected_URL#Step3Makeabusinessmonthlydeclaration
Is the Start Fortnight the first time we pay the employees for the JobKeeper payment?
No, the Start Fortnight is the fortnight from which you wish to claim the subsidy. Not the first fortnight you paid the employees in. Most people will claim from the first fortnight even if they didn't get to pay their employees till a later fortnight. But you still need to pay your employees for every fortnight you are claiming.
Eg. You may not be able to pay your employees for the first fortnight until later in April. This is ok for April payments. ATO says:
For the transition into the JobKeeper payment, the employer can retrospectively apply this payment for paydays on or after 30 March by the end of April
What if I have run my payroll for the Month of April before the update and everyone has been paid correctly (no topups required) how do I report to the ATO so they know I'm claiming from FN 01?
You need to run another pay run (standard is fine) for these employees with the same period dates, and pay date and at the process payslips stage we will create the JOBKEEPER-START-FN payslip detail.
You can then roll this pay run back to all, and the payslip detail will remain in the system just like it had been created at the time you paid the actual pay run.
Now that the detail is created you just need to do an STP Update Event to send this info to the ATO https://support.infinetcloud.com/pages/viewpage.action?pageId=8716411
When would the Start Fortnight not be 01?
There are some circumstances but for most employees the criteria requires they were employed on or before 1/03/2020 so you are most likely eligible to claim from the first fortnight.
Some workers may be on workers’ compensation absences and only return to work sometime after the start of the JobKeeper payment. The JobKeeper Start Fortnight may be reported once or continue to be reported in subsequent Pay Events but must not be forward-dated.
https://www.ato.gov.au/General/JobKeeper-Payment/Employers/Your-eligible-employees/
As an employer you may choose not to pay from Fortnight 01. If so you need to make sure you update the reportable date on the Payslip Detail we have created so you are not claiming from Fortnight 01. As long as you only claim from the fortnight you paid the employees for then you should be fine. (See "What you can't do" above)
If I'm not paying Super on the top-up do I need to pay Super for the employees whose pay is over the $1,500 per fortnight equivalent?
Yes. You pay employees who earn over the $1,500 per fortnight equivalent normally, including Super.
Do I still need to set a top-up sub type on the tax info tab of the employee record for the employees whose pay is over the $1,500 per fortnight equivalent?
Yes. You need to set this for all employees you wish to claim the subsidy for. This is our primary STP identification field.
It also ensures that if the employee's pay does fall below the threshold in the future the system can automate their top-up too.
Should employees on Stand down leave get the top-up?
Yes. All nominated employees need to be paid the $1,500 per fortnight equivalent.
How do I work out which of my casual employees are eligible for JobKeeper?
To be an eligible casual employee under the Jobkeeper scheme, the ATO requires that on 1 March 2020 the person was:
- a casual employee, and
- employed on a regular and systematic basis during the period of 12 months that ended on 1 March 2020
- employed over this period by the same employer (or another entity within the same wholly owned group, or within the same business or not-for-profit where there has been a change in ownership or not-for-profit purpose).
The “regular and systematic basis” requirement is based on the same phrase in the Fair Work Act 2009 and that a recurring work schedule or a reasonable expectation of ongoing work is likely to mean the requirement is met.
What is employment on a regular and systematic basis?
Here is the definition provided by the Fair Work Commissioner:
“It is the employment that must be on a regular and systematic basis, not the hours worked. However, a clear pattern or roster of hours is strong evidence of regular and systematic employment. The term 'regular' implies a repetitive pattern and does not mean frequent, often, uniform or constant. The term 'systematic' requires that the engagement be 'something that could fairly be called a system, method or plan'. Where there is no clear pattern or roster, evidence of regular and systematic employment can be established where: · the employer offered suitable work when it was available at times that the employee had generally made themselves available, and · work was offered and accepted regularly enough that it could no longer be regarded as occasional or irregular.” |
In the past, case laws have provided guidance to outline “regular and systematic”, determining that:
- casual employment may be regular and systematiceven if the hours and days of work are not
- seasonal employment and even employment where the times and dates of work are irregular and not rostered may still qualify as regular and systematic
- frequency of engagement may not be enough by itself to establish a regular and systematic There needs to be a structure which is the basis of the engagement, such as the rostering of work.
Here are some examples in practice, which comes directly from the ATO to assist employers, with this definition:
Example 1 – recurring work schedule
On 1 March 2020, Kym was working as a casual bar attendant at Top Bar. During the period of 12 months that ended on 1 March 2020, she regularly worked shifts on Friday and Saturday nights and occasionally worked shifts on other days. Although Kym may have worked a different number of hours each week, Kym can be considered to be a long term casual employee of Top Bar because, on 1 March 2020, she was employed on a regular and systematic basis for a period of 12 months.
Example 2 – varying work schedule
On 1 March 2020, Timothy was a university student working as a casual employee in the meat processing industry. During the period of 12 months that ended on 1 March 2020, his employer generally rostered Timothy for shifts on three to four days a week on differing days. Timothy was required to indicate his availability in advance and worked in accordance with a published roster. However, Timothy was not asked to work on days when there was not enough production demand and also did not work for several weeks in the year due to his exam schedule.
Timothy is considered to be an eligible casual employee because, on 1 March 2020, he was employed on a regular and systematic basis for a period of 12 months.
References:
https://www.fwc.gov.au/unfair-dismissals-benchbook/what-dismissal/periods-service-casual-employee
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