Extension from 28 September 2020
The JobKeeper scheme has been extended from 28 September 2020 until 28 March 2021.
There are two separate extension periods. For each extension period, an additional actual decline in turnover test applies and the rate of the JobKeeper payment is different.
The extension periods are:
- Extension 1: from 28 September 2020 to 3 January 2021
- Extension 2: from 4 January 2021 to 28 March 2021
The rates of payment will change
The rate of the JobKeeper payment in each extension period will depend on the number of hours:
- an eligible employee works, or
- an eligible business participant is actively engaged in the business.
It will be split into two rates.
| Tier 1 rate: | Tier 2 rate: |
|---|---|
This rate applies to:
|
This rate applies to:
|
Employers and businesses will need to nominate the rate they are claiming for each eligible employee and/or eligible business participant.
The rules for eligible religious practitioners are similar to those for eligible business participants, with the payment rate depending on the hours spent doing activities in pursuit of their vocation in February.
Alternative tests for determining the payment rates that apply to an eligible employee, eligible business participant or eligible religious practitioner may be available in some circumstances.
The rate of the JobKeeper payment is also different for each extension period.
Employers and businesses will need to nominate the rate they are claiming for each eligible employee and/or eligible business participant.
The rules for eligible religious practitioners are similar to those for eligible business participants, with the payment rate depending on the hours spent doing activities in pursuit of their vocation in February.
Alternative tests for determining the payment rates that apply to an eligible employee, eligible business participant or eligible religious practitioner may be available in some circumstances.
The rate of the JobKeeper payment is also different for each extension period.