Here is a suggested one-stop-shop for where all the useful links and information about the Australian Taxation Office's JobKeeper Payments can be found for the employers at early childhood education and service providers.

banner ato jobkeeper links info 600x314

The key dates are as follows:

  1. From 20 April 2020 - enrol for JobKeeper payment.
  2. By 30 April 2020 - enrol and pay your employees to claim JobKeeper payments for April in first week of May 2020.
  3. From 4 May 2020 - identify your employees
  4. Each month - reconfirm eligibility
  5. If you need more time, you have until end of May 2020 to enrol and identify your employees.

The ATO's primary webpage on the JobKeeper Payments include the following:

  1. definition of eligible employers
  2. how employers apply for the JobKeeper Payment
  3. which of your employees are eligible
  4. guidance for your employees
  5. guidance for your accountant/tax agent/BAS agent (if you use one)
  6. Guide for Sole Traders (click here)
  7. Guide for Employers reporting through Single-Touch-Payroll (STP) (click here)
  8. Guide for Employers not reporting through STP (click here)

Please note that when applying for the JobKeeper Payment, when you get to Step 6, to complete this step you will need to determine who has access to this ATO Business Portal on behalf of your service.

If you generally rely on your accountant or tax professional to handle your service's general tax activities/processes, then he/she/they will have access to the Portal. Whoever that person is, they will need to access the ATO business portal to complete step 6 before the end of April.

The Australian Childcare Alliance (ACA) and ACA NSW has also provided answers to 31 questions. 

banner jobkeeper faqs 600x314

The JobKeeper Payments Q&As are across the following groups of issues:

Please click the answer link for each of the following corresponding questions:

  1. Are Company Directors, Trust beneficiaries, partners or sole traders eligible for JobKeeper? (Answer)
  2. Will the CCS, family gap payments and additional ECEC relief payments in April impact eligibility for JobKeeper for this period (Answer)
  3. Do employees need to opt in? (Answer)
  4. Do all Australian residents qualify for JobKeeper regardless of citizenship status? (Answer)
  5. Does an employee on workers compensation payments qualify for JobKeeper? (Answer)
  6. I employ students and temporary visa holders in my business who are not eligible for JobKeeper payments. What should l do? (Answer)
  7. What if I am a new service and have casuals that have not been employed for 12 months? (Answer)
  8. Can an employer choose to receive JobKeeper for some employees and not others? (Answer)
  9. What about permanent employees employed after 1 March 2020? (Answer)
  10. Are Trainees and apprentices eligible for JobKeeper? (Answer)
  11. What does regular and systematic employment mean for long term casuals? (Answer)
  12. Do I need to pay employees now to be eligible to receive JobKeeper Payments? (Answer)
  13. Will payments be for full JobKeeper fortnights or will there be a pro rata payment if you do not think you will meet the revenue reduction criteria until 6 April 2020? (Answer)
  14. Do I need to adjust my payment cycle if they do not match the ATO fortnight to ensure that employees are paid the ‘minimum payment guarantee’ for the first two JobKeeper fortnights in April? (Answer)
  15. When will JobKeeper payments be received? (Answer)
  16. What about superannuation? (Answer)
  17. To what extent can an employer direct a staff member to perform other duties or at other locations? (Answer)
  18. How do I decide who to keep at work if I have enough for one person in a team of five? (Answer)
  19. Does an employee still qualify for JobKeeper payments if they refuse to work under the following circumstances and how should they respond to the following scenarios: If they have a dependent child who is advised not to attend school/pre-school? If they are high risk? If they live with somebody who is high risk? For no apparent reason other than fear and/or desire to self-isolate? Does not want Jobkeeper and wants to remain on unpaid leave due to self-isolation? (Answer)
  20. What options does an employer have if a staff member refuses to comply with a lawful JobKeeper direction? (Answer)
  21. Can employees still be terminated, resign or made redundant? (Answer)
  22. Can an employer request an employee to increase hours to meet the minimum payment amount? (Answer)
  23. Can an employer choose to reduce the hours of a full-time employee whilst increasing the hours of a part-time employee? (Answer)
  24. What notice period is required to alter an employee's work arrangements by request and agreement? (Answer)
  25. I have some work available for my educators/employees, but can’t afford to pay them their usual wages, which are higher than the JobKeeper allowance. What are my options? (Answer)
  26. We have made redundancies already. Can we reinstate the employee and bring them back to take advantage of the scheme? (Answer)
  27. Can I direct my employees to take annual leave while they receive JobKeeper payments? (Answer)
  28. What happens if an employee requires personal/carers/annual leave and has none remaining? (Answer)
  29. Is leave still accrued during this time? (Answer)
  30. Does a staff member qualify for JobKeeper whilst on parental leave? (Answer)
  31. Is a staff member able to defer the paid parental leave and receive JobKeeper? (Answer)
 

 

PUBLISHED: 20 APRIL 2020