To qualify for the JKP, entities are required to comply with separate notification requirements for their eligible employees and/or business participants. As most of these notification requirements must be done in the approved form, it is anticipated that the ATO will release the appropriate forms to be completed by eligible entities in due course.


From 28 September 2020, employers must provide details relating to eligible employees and also the applicable rate for which they are eligible in respect of their employees as part of the information that must be provided to the Commissioner. There will be no requirement to notify the Commissioner a second time for JKPs relating to Extension Period 2 as no further testing of the hours of work is required to determine the rate of payment.

Where an employer fails to notify the Commissioner of the applicable payment rate in respect of an employee for JobKeeper fortnights commencing on or after 28 September 2020, the employer is not eligible for JKPs until a valid notification is made. This applies regardless of whether the employer has been receiving JKPs in respect of the employee prior to 28 September 2020.

In addition, employers must also notify their employees in writing within seven days of advising the Commissioner of the payment rate applicable to the employee.

Eligible business participants

Entities must notify the Commissioner (in the approved form) about whether the higher or the lower rate applies to an eligible business participant for fortnights commencing on or after 28 September 2020. With the exception of sole traders, entities must also notify the eligible business participant within seven days once such a notice is provided to the Commissioner.

Interestingly, despite the requirement to give a declaration to the Commissioner specifying the applicable payment rate being a condition of eligibility for business participants, there is no obligation to provide the declaration within a specified period of time. However, with that being said, an entity is only entitled to JKPs in respect of a business participant once the declaration has been provided in the approved form.

Source: National Taxation & Accountants’ Association Ltd : September 2020