While the second extension period covers the JobKeeper fortnights between 4 January 2021 and 28 March 2021, a number of deadlines coincided with the Christmas and New Year holiday period.
As such, the ATO has announced it will grant businesses an extra few days to meet the wage condition and to complete their business monthly declaration for December.
When it comes to the December business monthly declaration, the ATO will continue to process reimbursements for payments made between 23 November 2020 and 3 January 2021 to 28 January, past the usual due date of the 14th of the month.
For JobKeeper payments between 21 December 2020 and 3 January 2021, the ATO will allow employers until the end of 4 January 2021 to meet the wage condition for their eligible employees.
This means that employers will need to pay their eligible employees at least the JobKeeper amount that applies to them each JobKeeper fortnight. For JobKeeper extension 2, this will be either $1,000 for tier 1 or $650 for tier 2.
To claim JobKeeper payments for this period, entities will need to show that their actual GST turnover has declined in the December 2020 quarter relative to a comparable period.
Both new employers that are enrolling in JobKeeper for the first time and existing employers will need to submit the decline in turnover form by 31 January 2021.
Employers will also be allowed until 31 January 2021 to meet the wage condition for their eligible employees for fortnights starting 4 January and 18 January 2021.
This is to make sure that employers have paid their eligible employees before claiming JobKeeper payments in their February monthly business declarations.