When jobsaver start

1. Program information

The Public Health (COVID-19 Temporary Movement and Gathering Restrictions) Order 2021 (the Public Health Order) was published on June 26, 2021. This and similar orders have limited people's freedom of movement, meetings, and the ability of some enterprises to function in New South Wales.

These regulations, together with border restrictions imposed by other states and territories, have produced difficulties for many enterprises in New South Wales, forcing many to shut or face decreased demand.

JobSaver will give cash flow assistance to affected firms from July 13 to help them maintain their NSW employee headcount. The program's goal is to assist companies in preserving employment in order to boost the economy when limitations are relaxed.

JobSaver will be delivered on behalf of the NSW and Commonwealth governments by Service NSW and Revenue NSW.

Applicants agree to the following terms when applying for JobSaver:

Their application may be subject to an audit by the NSW Government or its representatives, and they agree to engage in the process if required. Service NSW and Revenue NSW may utilize additional data submitted by applicants to other government agencies to help determine JobSaver eligibility.

A public reporting mechanism will be developed so that anyone may report firms that are not following these Guidelines.

2. Funding available

2.1 Eligible companies and not-for-profit organizations will receive weekly payments backdated to the beginning of the fortnight in which they first suffered the requisite fall in turnover on or after 18 July 2021, when JobSaver begins.

2.2 Eligible enterprises and not-for-profit organizations with workers will initially receive 40% of weekly Payroll for work completed in New South Wales:

The lowest weekly payout will be $1,500, and the highest weekly payment will be $100,000.

2.3 Payments for work completed in New South Wales will be cut to 30% of weekly Payroll beginning October 10, 2021, after New South Wales has reached 70% double dose vaccination coverage.

The lowest weekly payout will be $1,125, and the highest weekly payment will be $75,000 each week.

2.4 After New South Wales achieves 80 percent double dose vaccination coverage, compensation for work done in New South Wales will be cut to 15 percent of weekly Payroll on October 24, 2021, noting:

The lowest weekly payment will be $562.50, and the highest weekly payout will be $37,500.

2.5 Eligible enterprises and non-profit organizations with no workers will earn $1,000 per week at first. These payments will be reduced to $750 per week on October 10, 2021, after New South Wales achieves 70% double dose vaccine coverage, and $375 per week on October 24, 2021, after New South Wales achieves 80% double dose vaccination coverage.

2.6 The second JobSaver taper will begin on October 31, 2021, rather than October 24, 2021, for enterprises and not-for-profit organizations in regional Local Government Areas (excluding the Central Coast, Wollongong, Shellharbour, and Blue Mountains). This implies that from October 10 to October 31, 2021, qualified area enterprises with workers will get 30% of weekly payroll up to maximum weekly limitations, while non-employing businesses would receive $750 per week.

2.7 All JobSaver payments will expire on November 30, 2021.

2.8 Greater firms in the hotel, tourist, and recreation sectors with an annual revenue of more than $250 million and up to $1 billion may be eligible for a larger weekly payment under the JobSaver plan expansion. Attachment D has further information.

2.9 Weekly Payroll shall be calculated using the calculations underpinning the most recent Business Activity Statement (BAS) submitted to the Australian Taxation Office (ATO) prior to 26 June 2021 for the 2020–21 fiscal year. Wages, salaries, and other payments subject to PAYG withholding tax are included in Item W1 of the BAS.

2.10 Payments subject to withholding tax in W1 include allowances, leave loading, director fees, and termination payments but exclude superannuation contributions, salary sacrifice amounts, interest, and dividends. Businesses should subtract money from W1 withheld on behalf of contractors under voluntary agreements when computing weekly Payroll.

2.11 Businesses that solely operate in New South Wales should first determine the amount reported under item W1 in the appropriate BAS and subtract any monies withheld on contractors' behalf. Divide that amount by the number of calendar days recorded in the PAYG tax withheld part of the BAS, period, and multiply by 7. This will return the weekly pay amount.

2.12 Businesses that also operate in other states or territories should compute the amount of wages, salaries, and other sums paid to workers who typically worked or were based in New South Wales during the relevant BAS period using the same technique as reported to the ATO on W1. Amounts voluntarily withheld on behalf of New South Wales contractors should then be subtracted. That amount should be multiplied by 7 and divided by the number of calendar days reported in the PAYG tax withheld part of the BAS period. This will return the weekly pay amount.

2.13 Businesses who do not file a BAS or do not have a W1 amount should use the ATO definition of W1 to determine the total wages, salaries, and other amounts, excluding monies withheld on behalf of contractors, for workers who generally worked or were based in New South Wales in April or May 2021. Divide the total by the number of calendar days in the month and multiply by 7. This will return the weekly pay amount.

3. Eligibility requirements

3.1 Businesses and non-profit organizations affected by the Public Health Order shall be eligible if and only if the following conditions are met:

They had an Australian Business Number (ABN) and were operating in New South Wales on 1 June 2021; they had an aggregated annual turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020; they experienced a 30 percent or greater decline in turnover due to the Public Health Order over a minimum 2-week period beginning 26 June 2021, compared to: the same period in 2019, the same period in 2020, or the 2 weeks immediately prior to an order;

3.2 Certain organizations are not eligible for JobSaver, including those that predominantly produce passive revenue (rents, interest, or dividends), government agencies, local governments, banks, and universities. Attachment B contains the complete list of disqualified companies.

3.3 Companies in the hotel, tourist, and leisure sectors with an aggregate yearly turnover of more than $250 million and up to $1 billion may be eligible for assistance under the JobSaver plan extension. Attachment D outlines the eligibility conditions.

3.4 Charities registered with the Australian Charities and Not-for-profit Commission (ACNC) under the categories of 'advancing social or public welfare' or 'preventing or alleviating animal suffering' may be eligible for JobSaver under a JobSaver program extension. Attachment E contains further information.

3.5 Jervis Bay Territory businesses that were not operating in New South Wales on 1 June 2021 will be eligible for JobSaver payments provided they match all other eligibility conditions. As done in the Jervis Bay Territory shall be considered work done in New South Wales for enterprises and not-for-profit organizations in the Jervis Bay Territory.

3.6 Where non-employing companies' annual turnover is aggregated with employing businesses' annual turnover for the purpose of computing aggregated annual turnover, the non-employing firms are unable to apply.

3.7 For non-employing firms, the receiving business must be the major source of revenue (i.e., 50% or more of total income) for the related individual. Individuals who own many non-employing businesses may only claim remuneration for one of them.

Employees may be eligible for Commonwealth COVID-19 Disaster Payments if their company receives JobSaver.

3.9 Non-employing enterprises are ineligible for JobSaver payments if persons linked with and earning income from the company received a Commonwealth COVID-19 Disaster Payment during the same time period.

3.10 Registered charities are ineligible if they receive COVID-19 funding from the following organizations:

Commonwealth-funded Business Continuity Payments from the NSW Department of Communities and Justice Social Sector Support Fund (SSSF) (e.g. in the early childhood education and care sector).

3.11 If a company or non-profit organization meets the following requirements but is still experiencing financial hardship, they may be able to apply via the hardship review method.

4. How funds may be used

4.1 The JobSaver payment will assist qualifying firms in covering the expenditures incurred as a result of the Public Health Order in New South Wales. These expenditures may include, but are not limited to, the following:

Wages and salaries; utilities and rent; financial, legal, or other advice; marketing and communications; perishable items; or other company expenditures

4.2 While JobSaver payments may be used to cover normal company expenses, the major goal of this payment is to assist companies in surviving, maintaining connections with their workers, and being able to trade when limitations are relaxed.

5. The application procedure

5.1 Applications will be accepted beginning on July 26, 2021, and will expire at 11:59 p.m. on October 18, 2021.

5.2 Businesses that have applied for and are qualified for the COVID-19 business award for 2021 may be automatically eligible for JobSaver, but must supply additional information on staff numbers and payroll. If further information is necessary, Service NSW may contact these firms.

5.3 Some firms that are ineligible for the COVID-19 business grant in 2021 may be eligible for JobSaver if they fulfill the requirements mentioned in section 3. These companies will be needed to fill out an application form. Section 6 outlines the evidentiary requirements.

5.4 Payments will be paid in installments. Businesses applying for JobSaver must specify the two-week period in which they first experienced the requisite drop in turnover on or after June 26, 2021. Payments will commence from the designated fortnight once authorized. Businesses who nominate a fortnight before the start of JobSaver on 18 July 2021 will be paid on that day.

5.5 Beginning on September 10, 2021, enterprises will be required to report that they are still affected by the Public Health Order and have seen a 30 percent or more drop in turnover in the prior week, as well as that they have maintained their personnel headcount.

5.6 Businesses must inform Service NSW through the weekly reaffirmation procedure if they are not maintaining their staff headcount in accordance with these standards, or if the Public Health Order is no longer affecting them, resulting in a 30% or greater drop in turnover. Employee headcount reductions caused by situations outside the employer's control (such as voluntary resignations) will not be included as a drop in employee headcount.

6. Justification for eligibility

Businesses on the list of heavily affected sectors requesting a maximum weekly payment of $10,000 or less

6.1 Eligible enterprises on the list of seriously affected sectors (Attachment A) seeking a maximum weekly payment of $10,000 or less must:

declare that they experienced a 30% or greater decrease in turnover as a result of the Public Health Order during a minimum 2-week period during the period of restrictions (began 26 June 2021), compared to: the same period in 2019, the same period in 2020, or the 2 weeks immediately prior to any restrictions of 12-25 June 2021. (inclusive).

Declare their employee headcount on 13 July 2021 if they receive payments from the start of JobSaver, or from the day immediately prior to the fortnight in which they first experienced the required decline in turnover; if they have employees, declare that they will maintain their employee headcount on 13 July 2021 if they receive payments from the start of JobSaver, or from the day immediately prior to the fortnight in which they first experienced the required decline in turnover. If the company's employee headcount decreases during the payment period as a result of any business activities, the firm must inform Service NSW; if they do not have workers, declare the business is the principal revenue source for the owner of the business (i.e., more than 50% of total income);

submit an Australian Income Tax Return or other documentation demonstrating their business had an aggregated annual turnover of $75,000 to $250 million (inclusive) for the fiscal year ended 30 June 2020 (applicants can choose to redact their tax file number); businesses with a substituted accounting period, or SAP, (i.e., do not have an income tax year end of 30 June 2020) can provide the business' lodged Australian Income Tax Return for the previous financial year e

give the contact information for their certified accountant, registered tax agent, or registered BAS agent for compliance purposes; offer documentation of how the weekly Payroll amount was determined; and

Businesses who submit a BAS with a W1 amount (wages and salaries) recorded must submit their most recent BAS prior to 26 June 2021 within the 2020-21 fiscal year.

Businesses that submit a BAS without a W1 amount (wages and salaries) recorded: their 2019-20 NSW payroll tax reconciliation return and copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information, including information used in the calculation of weekly Payroll. The effective date, branch ID, Submission ID, Event Type, Gross payments, and PAYGW should all be included in the Single Touch Payroll report.

Copy of the payroll report/s submitted with the ATO via single touch payroll, after redacting all personally identifying information, including information used in the computation of weekly Payroll, for firms that do not submit a BAS. The effective date, branch ID, Submission ID, Event Type, Gross payments, and PAYGW should all be included in the Single Touch Payroll report.

Businesses that do not use single touch payroll and do not file a BAS or payroll reports: Contact Service NSW to discuss alternate evidence of wages and salaries; and lodge other supporting documents, as required, to demonstrate that they meet the eligibility criteria. Beginning on September 10, 2021, businesses will need to declare that they experienced a 30 percent or greater decrease in turnover due to the impact of the Public Health Order in the preceding fortnight, and that they continue to maintain their employee base.

Businesses not on the list of significantly affected sectors and those seeking a weekly payment of more than $10,000

6.2 Eligible enterprises that are not on the list of significantly affected sectors and apply for a weekly JobSaver payment of more than $10,000 must:

submit evidence in the form of a letter from a qualified accountant, registered tax agent, or registered BAS agent that they experienced a 30 percent or greater decrease in turnover due to the Public Health Order over a minimum 2-week period within the period of restrictions (began 26 June 2021), compared to the same period in 2019, the same period in 2020, or the 2-week period immediately prior to any restrictions of 12-25 June 2021 (inclusive);

If a business previously submitted a letter from a qualified accountant, registered tax agent, or registered BAS agent to Service NSW to verify decline in turnover for other COVID-19 business support grants, they can resubmit this letter as evidence of a decline in turnover up to the percentage previously attested. Non-employing accounting businesses (e.g. sole traders) must submit a letter from a qualified accountant, registered tax agent, or registered BAS agent.

declare their employee headcount on 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the fortnight they first experienced the required decline in turnover; sif they have employees, declare they will maintain their employee headcount from 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the fortnight they first experienced the required decline in turnover, while the business is receiving JobSaver payments; the business must notify Service NSW if employee headcount declines over the period of the payment due to any actions of the business; sif they do not have employees, declare the business is the primary income source for the owner of the business (i.e., 50 percent or more of total income); ssubmit an Australian Income Tax Return or other documentation to demonstrate the business had an aggregated annual turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020 (applicants can choose to redact their tax file number); sbusinesses that have a substituted accounting period, or SAP, (i.e., do not have an income tax year end of 30 June 2020) can provide the business’ lodged Australian Income Tax Return for the last financial year ended prior to 30 June 2020 sbusinesses that have received a ruling from the Australian Taxation Office relating to ‘control’ may submit that ruling as evidence of their connected entities for the purposes of determining aggregated annual turnover.

demonstrate how the weekly Payroll amount was determined, and

Businesses that submit a BAS with a W1 amount (wages and salaries) recorded: their most recent BAS submitted to the ATO prior to 26 June 2021 within the 2020–21 fiscal year; businesses that submit a BAS without a W1 amount (wages and salaries) recorded: their 2019–20 NSW payroll tax reconciliation return and copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information, which includes For firms that do not submit a BAS, copies of the payroll report/s submitted with the ATO using single touch payroll, after redacting any personally identifiable information, including information used in the computation of weekly Payroll, should be included in the Single Touch Payroll report. The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments, and PAYGW; for businesses that do not submit a BAS or payroll reports using single touch payroll: contact Service NSW to discuss alternate evidence of wages and salaries; and lodge other supporting documents as required to demonstrate that they meet the eligibility criteria from 10 September 2021, to be eligible for ongoing fortnightly payments, businesses should contact Service NSW to discuss alternate evidence of wages and salaries; and

Calculating turnover decrease

6.3 The decrease in turnover will be measured using the business's adjusted Goods and Services Tax (GST) turnover. As a result, if you report GST turnover to the ATO on an accrual basis on your BAS, you should adopt this technique. If you report GST turnover to the ATO on a cash basis on your BAS, you should utilize this technique.

6.4 Charities other than schools or universities that are registered with the Australian Charities and Not-for-profits Commission (ACNC) ("registered charities") shall include gifts (e.g. contributions) and Government grants when measuring drop in turnover.

6.5 When measuring fall in turnover for not-for-profit organizations that are not registered charities, donations should be omitted and government funds should be included.

Evidence in support

6.6 Where proof of a drop in turnover is necessary, it will be in the form of a letter from one of the following:

certified accountant under the Corporations Act 2001; registered tax agent under the Tax Agent Services Act 2009; or registered BAS agent under the Tax Agent Services Act 2009. The Service NSW website has a form that outlines what the accountant or tax professional's letter must contain. If an applicant cannot offer a letter from a qualified accountant or tax expert to validate their decrease in turnover, they should call Service NSW at 13 77 88.

Alternative scenarios

6.8 Businesses operating in New South Wales with their ABN registered business location outside of New South Wales may apply provided they can produce proof that their firm was functioning in New South Wales on 1 June 2021. Commercial rate notifications or leasing agreements are examples of evidence. In the absence of a rates notice or leasing agreement, Service NSW may accept a mix of the following:

Utility bills, insurance documents, supplier invoices, registration papers, and contractor licenses are all examples of paperwork.

6.9 There are various instances in which a firm may be eligible for JobSaver despite not meeting the eligibility criteria and supporting proof requirements. Among these conditions are:

enterprises that do not operate for the whole fiscal year ending June 30, 2020 (e.g. new businesses)

Drought, bushfires, and other natural calamities have impacted enterprises.

A solo trader or small partnership that has been affected by illness, accident, or leave enterprises that are a group employing entity with the primary role of giving employee labor to other members of a Group

Attachment C contains alternative regulations for these firms.

6.10 If a firm runs under a trust structure, the applicant must supply additional evidence demonstrating that the trust generates an aggregated annual turnover of $75,000 to $250 million (inclusive). JobSaver is only available to the company that operates the firm, not to other businesses that get passive revenue from the business.

6.11 Customer Service NSW may require a mix of the following documents to support its eligibility determination:

previous accountant's letter Statements of Business Activity

income tax returns profit and loss statements audited

purchase receipts and invoices

6.12 NSW payroll tax reconciliation results Service NSW may accept additional kinds of paperwork if a company is unable to deliver these papers or if Service NSW is satisfied that it has other adequate ways to assess eligibility.

6.13 Businesses who need help with their online application should call Service NSW at 13 77 88.

7.Definitions 

Aggregated Annual Turnover: as defined in section 328-115 of the Income Tax Assessment Act 1997 (Cth) ("ITAA 97"). The yearly turnovers of entities (including foreign businesses) affiliated with or affiliates of the business entity are included in the aggregated turnover. More information on determining aggregated turnover is available from the ATO.

Gifts and Government funding should be included when computing aggregated yearly turnover for charities registered with the Australian Charities and Not-for-profits Commission (ACNC), other than schools or universities.

When determining aggregated yearly turnover for not-for-profit organizations that are not registered charities, gifts should be omitted and government subsidies should be included.

Business: a company having an ABN that does business in accordance with the Corporations Act 2001.

Decrease in turnover: An company meets the decline in turnover criteria for a week if its current GST turnover for the fortnight falls by at least 30% from the relevant comparative period.

The Income Tax Assessment Act 1997 (Cth) and the A New Tax System (Goods and Services Tax) Act 1999 define current GST turnover (Cth).

Modifications: An applicant would need to make the following modifications when determining current GST turnover:

Section 18815 of the GST Act applies as if a reference to a month were a reference to the fortnight; subsection 18815(1) of the GST Act is to be applied at the end of the fortnight; subsection 18815(1) of the GST Act has effect as if the reference in that subsection to ", or are likely to make, during the 12 months ending at the end of that month," were instead a reference to "during that fortnight"; (within the meaning of the GST Act).

Changes – Registered charities: In determining current GST turnover, (a) for an entity that is a deductible gift recipient or a registered charity, each gift received by the entity during the period (other than from an associate) is treated as follows:

I the entity is viewed as making a supply within the consideration period; and

(ii) the supply's value (as defined by the GST Act) is considered as equal to the amount of the gift (if the gift is money) or the market value of the present (if the gift is not money).

(b) include, for clarity, any supply made by an entity to which paragraph (a) of this amendment applies if the consideration for the provision was supplied by an Australian government agency, a local governing body, the United Nations, or a United Nations agency.

(c) for an entity covered by paragraph (a), an amount or property received from an Australian government agency, a local governing body, the United Nations, or an agency of the United Nations results in the following treatment:

I the entity is viewed as making a supply within the consideration period; and

(ii) the supply's value (as defined by the GST Act) is considered as equal to the amount (if money) or the market worth of the property (if not money).

Employee has the same meaning as it has in ordinary or common law. Where it is unclear whether an employee/employer connection exists, corporations and non-profits should follow the ATO's advice.

For the purposes of this program, a religious practitioner of a religious institution is considered an employee if the religious practitioner satisfies the following criteria:

They are not employed by the religious institution they are a minister of religion or a full-time member of a religious order and were engaged in activities in pursuit of their vocation as a member of the religious institution as of 13 July 2021 if the religious institution is receiving payments since the start of JobSaver, or as of the day immediately preceding the fortnight in which the religious institution first experienced the decline in turnover they receive

On 13 July 2021, if the religious institution is receiving payments from the start of JobSaver, or on the day immediately preceding the fortnight in which the religious institution first experienced the decline in turnover, they were both: aged at least 18 (or were 16 or 17, and were independent or not undertaking full-time study); and an Australian resident (within the meaning of section 7 of the Social Security Act 1991), or a resident for income tax purposes and a resident for the purposes of the Income Tax Assessment Act.

Employee headcount: the number of people employed in New South Wales who are either permanent (full-time or part-time) or casual personnel who have worked with the company for more than a year.

The industries listed in Attachment A are those that have been heavily affected.

Maintaining their employee headcount implies that the employer will not actively seek to terminate their employment connection with their workers. Employees who are stood down under the Fair Work Act 2009 or who take unpaid leave are considered employees for headcount purposes. Businesses will remain eligible if their employee headcount decreases for reasons beyond the employer's control, such as voluntarily resigning employees.

A non-employing firm is one that does not employ anybody. This may contain a variety of entity kinds, such as sole proprietorships or other firms without staff.

A not-for-profit organization is one whose primary goal is not to generate profit. A not-for-profit entity may be a single entity or a collection of entities that includes the parent entity as well as each of the businesses that it manages.

Payroll refers to the Australian Taxation Office (ATO) notion of total salary, wages, and other payments stated at W1 in a Business Activity Statement (BAS) for workers who normally worked or were located in New South Wales.

Qualified accountant, registered tax agent, or registered BAS agent refers to the following individuals:

certified accountant under the Corporations Act 2001; registered tax agent under the Tax Agent Services Act 2009; or registered BAS agent under the Tax Agent Services Act 2009.

A registered charity is one that has been approved by the Australian Charities and Not-for-profits Commission (ACNC).

A religious institution is defined as:

an ACNC-registered charity, registered under the sub-type 'advancing religion' as of 1 June 2021; and on 1 June 2021 was one of the following: a non-profit body that pursued its objectives primarily in Australia, or a deductible gift recipient (DGR) endorsed, either as a public fund or for a public fund it operated, under the Overseas Aid Gift Deductibility Scheme (DGR item 9.1.1) or for developed country relief (DGR item