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JobKeeper Extension 2 Eligibility Check

JobKeeper Extension 2 Eligibility Check:

  • This extension period will run from 4 January 2021 to 28 March 2021. You will need to satisfy the decline in turnover test before you lodge a JobKeeper declaration for the month of January 2021, which you will be lodging at the beginning of February 2021.
  • You will need to show that your actual GST turnover has declined in the December 2020 quarter relative to a comparable period (generally the corresponding quarter in 2019). The basic rule is that the decline is turnover has to be at least 30%.
  • If you are GST registered, then the best way to check your eligibility would be by comparing your Business Activity Statements (BAS) for the period December 2020 quarter and December 2019 quarter. The figure you should be comparing is Sales (G1) minus GST on sales (1A) for both the BAS, and if December 2020 quarter shows a 30% decline compared to December 2019, then you will be eligible for the JobKeeper 2 extension.
  • You also need to have satisfied the original decline in turnover test. However, if you:
    • were entitled to receive JobKeeper for fortnights before 28 September, you have already satisfied the original decline in turnover test
    • are enrolling in JobKeeper for the first time from 28 September 2020, if you satisfy the actual decline in turnover test, you will also satisfy the original decline in turnover test (except for certain universities). You can enrol on that basis.
  • You can be eligible for JobKeeper extension 2 even if you were not eligible for JobKeeper extension 1.
  • The rates of the JobKeeper payment in this extension period are:
    • Tier 1: $1,000 per fortnight (before tax).
      • eligible employees who worked for 80 hours or more in the four weeks of pay periods before either 1 March 2020 or 1 July 2020, and
      • eligible business participants who were actively engaged in the business for 80 hours or more in February and provide a declaration to that effect.
    • Tier 2: $650 per fortnight (before tax).
      • any other eligible employees and eligible business participants.

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