JobKeeper Program – ATO Guide

To ensure that our clients are across the latest details from the JobKeeper Program, Morrows has summarised key information about enrolling and applying for the JobKeeper Payment.

The ATO have published a guide for employers to the program’s enrolment and application process, which can be found here.

Enrolment for the JobKeeper Payment program opens this coming Monday, 20 April, 2020

The guide reiterates the following actions eligible employers must take in order to receive the payment:

• Notify eligible employees that you are intending to claim the JobKeeper Payment on their behalf.
• Provide eligible employees with the JobKeeper Employee Nomination Notice. Employees must complete this and return it to their employers by the end of April, if a claim for that employee is to be made for April. This document is held on file by the employer, it is not required to be provided to the ATO.
• Continue paying eligible employees $1,500 per JobKeeper fortnight as it falls within the month. Note that two JobKeeper fortnights fall within April, so eligible employees are to receive $3,000 (before tax) for the month.
• Enrol from 20 April, 2020, for the program using the ATO’s Online Services, Business Portal, or request your Morrows advisor to enrol on your behalf.

Once enrolled, the monthly reimbursement for April can be applied for from Monday, 4 May, 2020:

• Applications are made through the ATO’s Online Services, Business Portal, or again, clients can request Morrows to apply on their behalf.  We note that there are a range of complex issues to be dealt with in determining the eligibility of businesses and employees. As such, we would be delighted to assist you in obtaining the most beneficial outcome that you and your employees are entitled to.
• In most cases, employees will ‘pre-fill’ the application form based on the employer’s Single Touch Payroll (STP) lodgements through their payroll software. Employers who do not use STP will be able to enter their employee’s details manually.
• The employer then confirms that the ‘pre-filled’ or manually entered employees are eligible and being claimed for.
• The ATO will then process reimbursement for the nominated employees.
• Each month, employers will be required to confirm that the eligible employees they are claiming reimbursement for have not changed.

We expect that the application form will have the functionality to also nominate eligible sole traders and business owners, but we await further clarification on this area.

The ATO has also confirmed that:

• Businesses will not have to re-test their eligibility once they qualify for the program, but there will be monthly declarations and reporting requirements through the JobKeeper Declaration report. We will advise further information on these requirements when details are made available.
• The JobKeeper Payment reimbursement will be included in your assessable income and will not be subject to GST.

In summary, in the interim before enrolment opens, employers should continue to pay the required amount to any eligible employees and provide them with the JobKeeper Employee Nomination Notice to complete and return as soon as possible.

As always, should you need any assistance determining your eligibility for the program, enrolling or applying for payment, please contact your Morrows Tax & Business Advisor.

We are always here and happy to assist not only in the enrolment and application process, but our People and Culture and BizTech (Technology, Bookkeeping and Payroll) teams may be extremely helpful around employee eligibility and payroll processing matters.

Local Government Support Programs

In addition to the various State and Federal programs, various local governments across Victoria and other States are also implementing their own support and relief packages for businesses. These packages include relief such as grants, interest-free rates deferrals and reduced or waived rent, fees and levies.

The following grants are available and there will be more that are existing or that we will add as they come to light:

• City of Melbourne
• Hume City Council
• City of Yarra
• City of Boroondara
• Wyndham City Council

Please contact your local government representative or consult their website for further information about any assistance on offer.