What evidence is required to prove weekly Payroll?
What if my business doesn’t lodge BASs or is not required to complete W1?
Evidence of weekly payroll is one of the following:
for businesses that submit a BAS with a W1 amount (wages and salaries) recorded: their most recent BAS submitted to the ATO before 26 June 2021 within the 2020-21 financial year.
For businesses that submit a BAS without a W1 amount (wages and salaries) recorded: their 2019-20 NSW payroll tax reconciliation return.
For businesses that do not submit a BAS: Contact Service NSW to discuss alternative evidence of wages and salaries.
How do I determine if my business has aggregated annual turnover of between $75,000 and $250 million?
Aggregated Annual Turnover is calculated by applying the Income Tax Assessment Act 1997 aggregated turnover definition when assessing whether a business had ‘national aggregated annual turnover’ between $75,000 and $250 million (inclusive). This includes the business’s turnover and the Australian turnover of its connected entities and affiliates but does not include non-Australian connected entities and affiliates.
A small Australian subsidiary of a large multinational group may therefore be eligible for JobSaver.
The decline in Turnover Test – What is turnover?
Do I use cash or accruals? Is it NSW turnover or national turnover of the business?
When calculating the decline in turnover, the Guidelines state that the Goods and Services Tax (GST) turnover as defined in A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) is to be applied when assessing whether a business has experienced a 30% or more decline in national turnover.
Practically, a business should use the accounting method they use when preparing their BAS – i.e. if they prepare their BAS on a cash basis. They should calculate the decline in turnover using turnover calculated on a cash basis.
The decline in turnover is calculated on all turnover of the business (i.e. national turnover) and not just NSW turnover. It should be calculated based on a minimum of 2 consecutive weeks; note the period used can start midweek.
No guidance has been provided on whether government grants are included in the turnover for not-for-profit businesses.
Which employees are included in the employee headcount?
Employee headcount is the number of employed in NSW who are permanent (full-time or part-time) or have been employed by the business on a casual basis for more than 12 months (long term casuals).
What is meant by maintaining employee headcount? Are employees who have been stood down included in the headcount?
Maintaining employee headcount means the employer will not take active steps to end the employment relationship. Employees who have been stood down under the Fair Work Act 2009 or take leave without pay are considered employees for headcount.
Businesses will remain eligible if their employee headcount declines for reasons outside the employer's control, for example, if employees voluntarily resign or the death of an employee.
Can my business receive the COVID-19 JobSaver payment if I receive the Commonwealth COVID-19 Disaster Payment?
A business cannot receive the JobSaver payment if it is a non-employing business and persons associated with the business and which derive income from it have received the Commonwealth COVID-19 Disaster Payment since 18 July 2021.
If the business is an employing business, the business may receive the JobSaver payment and employees may receive the Commonwealth COVID-19 Disaster Payment provided all eligibility criteria are met for each scheme.
Can my business receive the COVID-19 JobSaver payment if it got the 2021 COVID-19 business grant?
Businesses that have applied and are eligible for the 2021 COVID-19 business grant will generally be automatically eligible for JobSaver. These businesses will have to provide further information on their employee headcount and payroll.
Can my business receive the COVID-19 JobSaver payment if it did not get the 2021 COVID-19 business grant?
Businesses that are not eligible for the 2021 COVID-19 business grant may still be eligible for JobSaver provided they meet the criteria outlined above. These businesses will be required to complete an application.
Are there any ongoing reporting requirements to receive the fortnightly payments?
Once deemed eligible, businesses will receive automatic fortnightly payments. Businesses will not need to re-apply.
However, if their headcount has declined due to circumstances outside their control, the business will need to notify Service NSW. They will no longer be eligible for JobSaver.
My headcount has declined. What do I do?
If the reduction in employee headcount were a result of circumstances outside the employer's control (such as voluntary resignations, death of an employee), you would not be taken as having had a reduction in employee headcount on 13 July. You will still be eligible to keep receiving JobSaver.
If the business reduced its employee headcount due to circumstances within the employer’s control, it would need to notify Service NSW. The business will no longer be eligible for JobSaver.
What is a non-employing business?
Non-employing Business means a business that does not have employees. This may include a range of entity types, such as non-employing sole traders, partnerships, trusts, or other businesses without employees.