Process

1. To prepare STP payroll events with JobKeeper payment entries
   
   1. Select business/ Clients
   2. Select STP Payroll Event form
   
   
   
   3. Complete the Reporting information in section2:
   
   Reporting period details with total wages for all employees and total PAYGW amount.
   
   Now you need to update the Total gross wages paid for the reporting period to include the additional top up for the
   employees and the total PAYG withholding.
   
   By default, Jobkeeper payment per fortnight is taken automatically by the system based on the payment date.
   However, if you want the system to consider the Jobkeeper payment based on the pay period instead of the payment date, you can tick “Notify Job Keeper based on the payrun period.
   
   
   4. Complete Employee’s section
   
   • 
     Rollover or Manually enter employee’s payment details.
     
     
   • 
     After adding employees choose either bulk update or select employee to add JobKeeper payment
     • Bulk update - it is used to update JobKeeper Start & JobKeeper Finish
       
       
     • Employee edit- Edit individual employee to update JobKeeper Start, JobKeeper Top Up & JobKeeper Finish
       
       
   5. Declaration & Lodgement
   
   
   
   

JobKeeper Start

1. JOBKEEPER-START allowance is used to notify the ATO that this is the first JobKeeper reporting start period for the employee. The "JOBKEEPER-START-FNXX" allowance
   item is only used once to notify ATO that this is the first JobKeeper reporting start period for the employee.
   
   Edit employee’s pay run to add JobKeeper payment
   
   
   Go to Allowance Section and tick the checkbox
   
   Click on JobKeeperStart to start
   
   
   JobKeeper Start allowance will automatically added with nil amount (zero)
   
   
   

JobKeeper Topup

1. For eligible employees who are paid less than $1,500 per fortnight must be paid a “top-up” amount to bring their taxable gross to $1,500 per fortnight for paydays within
   the JobKeeper fortnightly periods.
   
   Edit employee’s pay run to add JobKeeper payment
   
   Go to Allowance Section and Click on ‘Add JobKeeper Top-up’ button, then a row will be added with zero amount.
   
   
   
   Click on Allowance amount field to add top up amount ( Add YTD figure)
   
   
   

JobKeeper Finish

1. JOBKEEPER-Finish allowance is used to notify the ATO that employee’s JobKeeper reporting ends.
   
   Edit an employee
   
   Go to allowance section => click on JobKeeper Finish button
   
   JobKeeper finish will be added automatically with nil amount (zero).
   
   
   Employees JobKeeper payment can be finished and started any time during 13 fortnights.

JobKeeper Tier

1. ATO has introduced tier rates for eligible employees
   • Tier 1- eligible employees and eligible business participants who worked for 80 hours or more in the four weeks of pay periods
   • Tier 2- eligible employees and eligible business participants work less than 80 hours per fortnight.
   
   
   
   https://www.ato.gov.au/General/JobKeeper-Payment/payment-rates/
   
   Add Jobkeeper tier for all eligible employees and eligible business participants under allowances section
   
   
   
   What you need to do?
   
   From 28 September 2020, you must do all of the following:
   • work out if the tier 1 or tier 2 rate applies to each of your eligible employees and/or eligible business participants and/or eligible religious practitioners
   • notify ATO and your eligible employees and/or eligible business participants and/or eligible religious practitioners what payment rate applies to them
   • during 28 September 2020 to 3 January 2021 – ensure your eligible employees are paid at least
     • $1,200 per fortnight for tier 1 employees
     • $750 per fortnight for tier 2 employees
   • during 4 January 2021 to 28 March 2021 – ensure your eligible employees are paid at least
     • $1,000 per fortnight for tier 1 employees
     • $650 per fortnight for tier 2 employees
   
   What doesn't change
   
   To claim for fortnights in the JobKeeper extension:
   • You don't need to re-enrol for the JobKeeper extension if you are already enrolled for JobKeeper for fortnights before 28 September.
   • You don’t need to reassess employee eligibility or ask employees to agree to be nominated by you as their eligible employer if you are already claiming for them before 28 September.
   • You don't need to meet any further requirements if you are claiming for an eligible business participant, other than those that applied from the start of JobKeeper relating to
     • holding an ABN, and
       
       
     • declaring assessable income and supplies.

STP report previously submitted without JobKeeper payment

All STP reports lodged/reported earlier can be revised using Full-File replacement

1. 1. Go to My Lodgments =>History
   
   2. Select the report
   
   3. Go to More section (three lines with a box)=> Full file replacement
   
   4. Click on Agree to Confirm
   
   5. Select all eligible employees to add bulk jobkeeper start or manually update on each employee’s section
   
   6. For JobKeeper Top up - Edit employee and add top up under Allowance
   
   
   
   
   
   
   7. Save employee - Do it for all eligible employees
   8. Now you need to update the Total gross wages paid for the reporting period to include the additional
   top up and the total PAYG withholding.
   
   
   9.Proceed to lodgment.

    JobKeeper reporting periods

FN	Dates	Start allowance	Finish Allowance
01	30/03/2020 - 12/04/2020	JOBKEEPER-START-FN01	JOBKEEPER-FINISH-FN01
02	13/04/2020 - 26/04/2020	JOBKEEPER-START-FN02	JOBKEEPER-FINISH-FN02
03	27/04/2020 - 10/05/2020	JOBKEEPER-START-FN03	JOBKEEPER-FINISH-FN03
04	11/05/2020 - 24/05/2020	JOBKEEPER-START-FN04	JOBKEEPER-FINISH-FN04
05	25/05/2020 - 07/06/2020	JOBKEEPER-START-FN05	JOBKEEPER-FINISH-FN05
06	08/06/2020 - 21/06/2020	JOBKEEPER-START-FN06	JOBKEEPER-FINISH-FN06
07	22/06/2020 - 05/07/2020	JOBKEEPER-START-FN07	JOBKEEPER-FINISH-FN07
08	06/07/2020 - 19/07/2020	JOBKEEPER-START-FN08	JOBKEEPER-FINISH-FN08
09	20/07/2020 - 02/08/2020	JOBKEEPER-START-FN09	JOBKEEPER-FINISH-FN09
10	03/08/2020 - 16/08/2020	JOBKEEPER-START-FN10	JOBKEEPER-FINISH-FN10
11	17/08/2020 - 30/08/2020	JOBKEEPER-START-FN11	JOBKEEPER-FINISH-FN11
12	31/08/2020 - 13/09/2020	JOBKEEPER-START-FN12	JOBKEEPER-FINISH-FN12
13	14/09/2020 - 27/09/2020	JOBKEEPER-START-FN13	JOBKEEPER-FINISH-FN13
14	28/09/2020 - 11/10/2020	JOBKEEPER-START-FN14	JOBKEEPER-FINISH-FN14
15	12/10/2020 - 25/10/2020	JOBKEEPER-START-FN15	JOBKEEPER-FINISH-FN15
16	26/10/2020 - 08/11/2020	JOBKEEPER-START-FN16	JOBKEEPER-FINISH-FN16
17	09/11/2020 - 22/11/2020	JOBKEEPER-START-FN17	JOBKEEPER-FINISH-FN17
18	23/11/2020 - 06/12/2020	JOBKEEPER-START-FN18	JOBKEEPER-FINISH-FN18
19	07/12/2020 - 20/12/2020	JOBKEEPER-START-FN19	JOBKEEPER-FINISH-FN19
20	21/12/2020 - 03/01/2021	JOBKEEPER-START-FN20	JOBKEEPER-FINISH-FN20
21	04/01/2021 - 17/01/2021	JOBKEEPER-START-FN21	JOBKEEPER-FINISH-FN21
22	18/01/2021 - 31/01/2021	JOBKEEPER-START-FN22	JOBKEEPER-FINISH-FN22
23	01/02/2021 - 14/02/2021	JOBKEEPER-START-FN23	JOBKEEPER-FINISH-FN23
24	15/02/2021 - 28/02/2021	JOBKEEPER-START-FN24	JOBKEEPER-FINISH-FN24
25	01/03/2021 - 14/03/2021	JOBKEEPER-START-FN25	JOBKEEPER-FINISH-FN25
26	15/03/2021 - 28/03/2021	JOBKEEPER-START-FN26	JOBKEEPER-FINISH-FN26

Payroll cycles

1. Regardless of the frequency of regular pay cycles or out of cycle pay periods, or the pay period start and end dates, the $1,500 per fortnight applies to the paydays (payrun period) within the defined fortnights and from which fixed fortnight the payment applies. Special rules apply for payments within the month of April and for employees receiving monthly pay.

Pay frequency	JK Payment	Calculation
Weekly	750	1500 / 2
Fortnightly	1500	1500 X 1
Twice a month	1625	1500 X 26 / 24
Monthly (average)	3250	1500 X 26 /12

Subsidy duration and periods

1. The JobKeeper payment period commenced from Monday 30 March 2020 and will apply for 13 full fortnights until Sunday 27 September 2020. The ATO will reimburse
   participating employers monthly in arrears $1,500 for each full fortnight per eligible employee paid by the employer.

Manage Employees for JobKeeper payment

Employees are being paid less than the JobKeeper payment

1. Pay full JobKeeper payment to all eligible employees. You'll pay them their current pay plus top-up amount to bring their taxable gross up to the JobKeeper payment amount.
   JobKeeper payment is before tax and you can choose whether or not to pay superannuation on the top-up amount.

Scenario:

1. Nick is permanent part time employee on a salary $1,000 per fortnight before tax and who continues working for the employer

Reporting for fortnight 01

• Add other allowance as description as ‘JOBKEEPER-START-FN01’ and amount as 0 (zero)
• Add another allowance with other type, description as ‘JOBKEEPER-TOPUP’ and payment as $500 (as a cumulative YTD amount)

Reporting for fortnight 02

• Add another allowance with other type, description as ‘jobkeeper-topup’ and payment as $1000 (as a cumulative ytd amount)

Reporting for fortnight 03

• Add another allowance with other type, description as ‘JOBKEEPER-TOPUP’ and payment as $1500 (as a cumulative YTD amount)

Reporting for fortnight 13

• Add another allowance with other type, description as ‘JOBKEEPER-TOPUP’ and payment as $6500 (as a cumulative YTD amount)

Employees are being paid more than the JobKeeper payment

1. Pay them as normal and report to ATO via STP.

Scenario:

1. Adam is permanent full-time employee on a salary $3,000 per fortnight before tax and who continues working for the employer

Reporting for fortnight 01

• Add other allowance as description as ‘JOBKEEPER-START-FN01’ and amount as 0 (zero)
• Report $3000 as normal

Reporting for fortnight 02

• Report $3000 as normal

Reporting for fortnight 13

• Add other allowance as description as ‘JOBKEEPER-FINISH-FN13’ and amount as 0 (zero)
• report $3000 as normal

Claim cycle

1. Employers will be required to notify the ATO of all eligible employees for which they wish to claim the JobKeeper payment after the last day of the last full fortnight in the calendar month. Employers will also be required to complete a monthly declaration online.

	Mon	Tue	Wed	Thur	Fri	Sat	Sun
October	Fortnight 14 (28 September to 11 October)
	28	29	30	1	2	3	4
	5	6	7	8	9	10	11
	Fortnight 15 (12 October to 25 October)
	12	13	14	15	16	17	18
	19	20	21	22	23	24	25
	Fortnight 16 (26 October to 8 November)
	26	27	28	29	30	31	1
November
	2	3	4	5	6	7	8
	Fortnight 17 (9 November to 22 November)
	9	10	11	12	13	14	15
	16	17	18	19	20	21	22
	Fortnight 18 (23 November to 6 December)
	23	24	25	26	27	28	29
December
	30	1	2	3	4	5	6
	Fortnight 19 (7 December to 20 December)
	7	8	9	10	11	12	13
	14	15	16	17	18	19	20
	Fortnight 20 (21 December to 3 January)
	21	22	23	24	25	26	27
	28	29	30	31	1	2	3
January	Fortnight 21 (4 January to 17 January)
	4	5	6	7	8	9	10
	11	12	13	14	15	16	17
	Fortnight 22 (18 January to 31 January)
	18	19	20	21	22	23	24
	25	26	27	28	29	30	31
February	Fortnight 23 (1 February to 14 February)
	1	2	3	4	5	6	7
	8	9	10	11	12	13	14
	Fortnight 24 (15 February to 28 February)
	15	16	17	18	19	20	21
	22	23	24	25	26	27	28
March	Fortnight 25 (01 March to 14 March)
	1	2	3	4	5	6	7
	8	9	10	11	12	13	14
	Fortnight 26 (15 March to 28 March)
	15	16	17	18	19	20	21
	22	23	24	25	26	27	28
	End of Subsidy Fortnights

JobKeeper Extension


Update to reporting JobKeeper eligibility through STP