COVID-19 JobKeeper
COVID-19 JobKeeper and how it effects the schemes
Contract Cleaning Industry Scheme
Impacts to levy payments:
JobKeeper payments where no work is performed are not leviable, so you only pay levy on normal eligible work carried out. These examples explain how to work it out:
Example 1: The worker performed work, earning $1400 at their normal rate for the work performed. The worker receives $1500 as an eligible participant in the JobKeeper scheme and the employer pays levy on $1400 of ordinary wages paid in relation to work performed.
Example 2: The worker performed work, earning $1600 at their normal rate for the work performed, funding for the first $1500 provided via the JobKeeper scheme. The worker receives $1600 remuneration from the employer and levy would be payable on $1600 paid in relation to work performed.
Example 3: The worker is stood down and has not performed any eligible work. The worker receives $1500 as an eligible participant in the JobKeeper scheme and the employer pays $0 levy as no ordinary remuneration was paid in relation to work performed.
Impacts to worker service recording:
Registered workers are entitled to service being recorded for the period they are in receipt of JobKeeper.
Employers are required to send a spreadsheet listing all workers in receipt of JobKeeper payments during the period to the Corporation.
Building and Construction Industry Scheme
Impacts to levy payments:
Due to how the levy is calculated, there is no impact on the levy due.
Impacts to worker service recording:
Workers who receive JobKeeper payments are eligible to be credited with a number of day's in the period they received the JobKeeper payments.
Employees: Employers should include the number of days the employee was in receipt of JobKeeper payments as 'Days Worked' when completing the Employer Return.
Self-employed workers: For self-employed workers, they're required to have a Registered Tax Agent lodge Self Employed Certificates of Service (SEWCOS) that report only the actual building and construction work they carried out in the period.
To ensure they are credited with correct service for that period, the self-employed worker is also required to send evidence of any JobKeeper payments in the period to the Corporation.
