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Reporting JobKeeper Payments

If an organisation has received JobKeeper subsidies, they may need to record this in their quarterly return.

A registered employer is required to pay the levy based on the total ordinary pay received by each eligible worker during each quarter.

The instructions explain how JobKeeper payments will impact what is reported in the quarterly return.

For further information contact our Customer Service team by phoning 1800 517 158 or emailing enquiries@plsa.vic.gov.au

Instructions for reporting JobKeeper payments

  • The worker receives a regular fortnightly wage of $1,500 or more before tax and is registered for JobKeeper payments.

    The worker continues to work their regular (or modified) hours and receive their regular or (modified wages).

    The employer receives $1,500 per fortnight as part of the JobKeeper Payment scheme and uses this to subsidise the worker's regular wage.

    What to report: There is no change to what you have already done in past quarterly returns. You must include the actual total of hours worked and ordinary pay received by the worker.

  • The worker receives a regular fortnightly wage of less than $1,500 before tax and is registered for JobKeeper payments.

    The worker continues to work their regular (or modified) hours and receive their regular (or modified) wage.

    The employer receives $1,500 per fortnight as part of the JobKeeper Payment scheme and provides this to the worker as required by the ATO as a top-up to their regular wage.

    What to report: There is no change to what you have already done in past quarterly returns. You must include only the actual total hours worked and the totals ordinary pay received by the worker, not including the JobKeeper top-up payment.

    For example, if the worker's regular fortnightly wage is $1,000 before tax, and this is topped up with as additional $500 under the JobKeeper scheme, you must include only the $1,000 regular wage.

  • The worker has been stood down from your organisation during COVID-19.

    They are not working any hours but receive the full JobKeeper payment of $1,500 each fortnight.

    What to report: You must include this worker on the return but report their hours worked and ordinary pay as 0 and record 'JobKeeper payment' in the comment section.

Reviewed 26 June 2020

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