JOBKEEPER 1 JULY 2020 EMPLOYEE TYPES
1. Existing employees who qualified under the 1 March 2020 tests
- Defined as a “1 March 2020 employee”
- 1 March 2020 eligibility preserved
- Must continue to meet the normal eligibility criteria
- Employers must continue to meet the monthly reporting obligations
- Otherwise, no additional action is required.
2. Existing employees who did not satisfy the 1 March 2020 tests (eg casual employee, age, residency etc.) but satisfy the 1 July 2020 tests.
- Employees need to provide the employer with a Nomination Notice
- Employers need to notify employees of their intention to obtain JobKeeper on the employee’s behalf by Friday 21 August
- Must meet the wage condition for the newly eligible employees (by 31 August 2020)
- Employers must continue to meet the monthly reporting obligations and include the newly eligible employees in the August report (due 14 September 2020)
3. Employees employed after 1 March 2020 but on or before 1 July 2020 (not previously nominated by any entity)
- Employees need to provide the employer with a Nomination Notice
- Employers need to notify employees of their intention to obtain JobKeeper on the employee’s behalf by Friday 21 August
- Must meet the wage condition for the newly eligible employees (by 31 August 2020)
- Employers must continue to meet the monthly reporting obligations and include the newly eligible employees in the August report (due 14 September 2020)
4. Employees employed on or before 1 July 2020, who had previously nominated with a different employer (“old entity”) under the 1 March 2020 tests, but left that employer after 1 March 2020 but before 1 July 2020, and commenced with the new employer on or before 1 July 2020.
- Cannot continue to be an eligible employee or eligible business participant of the old entity by 1 July 2020 (ie, if left old employer on or after 1 July 2020, but before 3 August 2020 – not eligible);
- These employees are included in JobKeeper by the new employer
- Employees need to provide the employer with a Nomination Notice
- Employers need to notify employees of their intention to obtain JobKeeper on the employee’s behalf by Friday 21 August
- Must meet the wage condition for the newly eligible employees (by 31 August 2020)
- Employers must continue to meet the monthly reporting obligations and include the newly eligible employees in the August report (due 14 September 2020)
5. Employees who:
> Were previously eligible employees of the employer
> Left that employer after 1 March 2020
> Did not nominate (and were not eligible to nominate) with another employer at any time
> Rejoined the employer after 1 July 2020
- Defined as a “1 March 2020 employee”
- 1 March 2020 eligibility is preserved where the employee has not provided a Nomination Notice to another entity under the 1 July 2020 reference date.
- Employers must receive a Nomination Notice from employee clarifying whether they have provided a nomination notice to another entity under the 1 July 2020 reference date.
- Note the following:
- Returning employees that have been eligible individuals in respect of another entity cannot be eligible employees of the re-employing entity.
- Returning employees that rejoined the re-employing entity on or before 1 July 2020 will be in the same position as employees described in “4” above.
- Employers should not claim JobKeeper for this class of employee prior to receiving the Nomination Notice from the employee and confirming the employee’s eligibility.
- If the employee has not provided a nomination notice to another entity under the 1 July 2020 reference date, the re-employing entity can rely on the original nomination notice provided before the employee left their employment.
