COVID-19 Update

For application by dioceses of the Anglican Church of Australia in response to COVID-19 (Coronavirus) pandemic

as at 2 December 2020

JobKeeper Payment extension two – key dates

The JobKeeper Payment extension two starts from 4 January 2021.

Eligible employers need to complete a new decline in turnover test and the payment rates change for eligible employees.

To support employers and their intermediaries that may be taking leave over December and January the ATO are providing more time to meet the JobKeeper obligations.

JobKeeper extension two

Extension two period covers the JobKeeper fortnights between 4 January 2021 and 28 March 2021.

To claim JobKeeper payments for this period, employers will need to show that their actual GST turnover has declined. Eligible employers will be able to submit their decline in turnover form for JobKeeper extension two from 4 January 2021 to 28 March 2021.

The new decline in turnover form must be submitted before existing eligible employers can complete their business monthly declarations from 1 February 2021.

Employers will need to:

• pay their eligible employees at least the correct JobKeeper amount of either $1,000 for tier 1 or $650 for tier 2.
• tell the ATO whether the tier 1 (higher) or tier 2 (lower) payment rate applies to each eligible employee, business participant or religious practitioner if you haven’t already done so.

Key date changes in January 2021

Wage condition for JobKeeper Fortnight 20

• For JobKeeper Fortnight 20 (21 December 2020 to 3 January 2021), the ATO are allowing employers until Monday 4 January 2021to meet the wage condition for their eligible employees or business participant.

Business monthly declarations for JobKeeper Fortnights 18, 19 and 20 are now due 28 January 2021

• Employers can complete their business monthly declaration from 4 January 2021. The ATO will continue to process monthly declarations to reimburse employers for December payments past the 14 January 2021 due date. These are now due by 28 January 2021.

Meeting the wage condition for JobKeeper Fortnights 21 and 22

• For the JobKeeper Fortnights 21 and 22 (starting 4 January 2021 and 18 January 2021), the ATO are allowing employers until 31 January 2021to meet the wage condition for their eligible employees or business participant.
• This is to make sure that employers have paid their eligible employees before claiming JobKeeper payments in their February monthly business declarations.

The JobKeeper Key Dates page provides further information.