Full time students aged 16 and 17 years old
The rules will be amended so that full time students who are 17 years old and younger, and who are not financially independent, are not eligible for JobKeeper payments. This clarification will apply prospectively, so that eligible employers that have already met the wage condition of paying such an employee $1,500 for a fortnight could be entitled to a JobKeeper payments in arrears for that fortnight.
Under the current rules, an eligible employee must be aged 16 years or over. In the absence of this amendment, 16 and 17 year old casuals who were still at school were eligible for the payment.
This integrity measure confirms the original intention of the rules as outlined in the explanatory statement … “applying the benefit of the JobKeeper payment to workers over the age of 16 only is justified and rationally connected and proportionate to the objective as it is workers over the age of 16 who are financially independent and who require the security provided by participation in the JobKeeper scheme and the maintenance of the working relationship that it affords.”
Extension of time to meet the minimum $1,500 payment for JobKeeper
The ATO has announced a further extension of time to meet the minimum $1,500 payment for the first two fortnights (30 March – 12 April and 13 April – 26 April) until 8 May 2020. Previously the deadline was 30 April 2020. This will give employers a bit more time to work through the alternative turnover tests and the changes to the Rules foreshadowed in the Treasurer’s media release from late last week.
We will be continuing to monitor the quickly evolving landscape and keep you updated but if you have any questions regarding the above you can contact us here.
Thank you for your continued support and we hope you all stay safe.