28 January 2021
December business monthly declarations should be lodged with the ATO by 28 January 2021. The ATO notes that the December declaration should be used for JobKeeper fortnights 18, 19 and 20, which covers the period from 23 November 2020 to 3 January 2021.
31 January 2021
New to JobKeeper - If you have clients that are accessing JobKeeper for the first time from 4 January 2021, they have until 31 January 2021 to enrol with the ATO and lodge their ‘Check decline in turnover’ form for the December 2020 quarter. These clients also need to identify eligible employees and any eligible business participant and advise the ATO whether the higher or lower payment rate applies to them. The employer then has 7 days after notifying the ATO of employee details and payment rates to notify the individual of this.
Wage condition - All employers accessing JobKeeper for fortnights 21 (4 January 2021 - 17 January 2021) and 22 (18 January 2021 - 31 January 2021) need to have met the wage condition by 31 January 2021. For employees who worked 80 hours or more in the relevant reference period, this is $1,000 per fortnight per employee or business participant, and $650 per fortnight per employee or business participant who worked less than 80 hours.
From 1 February 2021
Clients who have accessed JobKeeper before 4 January 2021 but will continue to access JobKeeper from this date onwards need to submit their ‘Check decline in turnover’ form with the ATO before the monthly business declaration is submitted for the month of January, which can be done from 1 February 2021.
If you need any assistance - please make contact with the team @ Clear Accounting Solutions