Australia: Businesses claiming JobKeeper payment into 2021

Australia: Businesses claiming JobKeeper payment

The second phase of the JobKeeper payment extension began 4 January 2021 and will run for 12 weeks until 28 March 2021.


An employer may be eligible for JobKeeper during this second phase of the extension, even if it was not eligible during either of the two previous JobKeeper periods (which ended 27 September 2020 and 3 January 2021).

  • Employers that would like to claim the wage subsidy for this period must assess their eligibility by applying the decline in turnover test for the quarter ended 31 December 2020.
  • The basic test requires a comparison between the actual goods and services tax (GST) turnover for the December 2020 quarter, and the actual GST turnover for the December 2019 quarter. If the employer does not satisfy the basic test, it can consider whether it is eligible to apply one of the alternative decline in turnover tests that can apply in specific situations, such as when the employer acquired an additional business during the December 2019 quarter.
  • The subsidy rate in this second extension phase is reducing to $1,000* per fortnight for employees who qualify for the higher rate, and $650 for other employees.
  • The action for employers who also qualified for the first extension phase is to continue to complete their JobKeeper monthly declarations identifying the employees they wish to claim for. The deadline is usually the 14th day of the following month, but for December 2020, this has been extended to 28 January 2021.
  • Employers that have not previously qualified for JobKeeper need to consider enrolling by 31 January and then complete their monthly declaration for January in early February.
  • All employers need to submit a new decline in turnover form to evidence that they have met the decline in turnover test for the quarter ended 31 December 2020.
  • All employers have until 31 January to meet the wage condition for the fortnights ending 17 January and 31 January.

For more information, contact a KPMG tax professional in Australia:

Andy Hutt | +61 2 9335 8655 |

*$=Australian dollar

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