To ensure JobKeeper payments continue for employers, sole traders and other entities that have enrolled and identified their eligible employees, they will need to make a business monthly declaration as a condition of participating in the scheme.
The ATO has granted a deferral of the due date for the monthly declaration to the 14th of each month under the JobKeeper scheme commencing from June. This declaration needs to be completed for each month, between the 1st and the 14th of following month. For example, the business monthly declaration for reimbursement of JobKeeper payments for the month of May needs to be completed by 14 June. The earlier this step is completed from the 1st of each month; the sooner businesses will be reimbursed for JobKeeper fortnights for that month.
Employers need to ensure they have paid their eligible employees at least $1,500 (before tax) in each JobKeeper fortnight that they are they are claiming for. They will need to reconfirm their eligible employees, and their contact and bank details.
As part of the declaration employers need to confirm:
their eligible employees, including if employees change or leave their employment
their current and projected turnover.
This can be done through the business monthly declaration step in ATO online services, or through STP enabled software that is updated with JobKeeper functionality.
This is not a re-test of eligibility; it is an indication of how the business is progressing.
SMS and email reminders will continue to be issued to employers that have registered for the JobKeeper Payment to remind them to identify their eligible employees and make their monthly declarations.
Key dates
From 20 April: complete Step 1: Enrol for the JobKeeper payment.
From 4 May: complete Step 2: Identify and maintain your eligible employees and eligible business participant.
By 8 May: you must have paid your eligible employees at least $1,500 (before tax) for each JobKeeper fortnight to claim JobKeeper payments for April.
By 31 May: you must complete steps 1 and 2 if you want to claim for JobKeeper fortnights in April and May.
After May: If you are enrolling and identifying your employees and business participant for the first time after May, you must complete these steps in the month you wish to claim for.
By 14 June: complete Step 3: Make a business monthly declaration for May.
By the 14th of each month: complete Step 3: Make a business monthly declaration to claim JobKeeper payments for the previous month.
You should also make any updates to your employees' eligibility using the 'Maintain' function as part of your business monthly declaration.