(Extension 1)

Effective midnight 27 September 2020 JobKeeper 1.0 officially came to an end and JobKeeper 2.1 (Extension 1) came into effect from 28 September 2020 and will end on 03 January 2021.


  1. Determine whether there has been an “actual decline” in turnover in comparison to the quarter ending 30 September 2019 (projections are no longer allowed).  To do this, you must complete and reconcile your accounting records up to 30 September 2020.
  2. Determine for each eligible employee based on their total hours of work (includes time for paid leave and paid absences on public holidays) for the ‘reference period’, being either the four (4) week period prior to 1 March 2020 or 1 July 2020.  Note that, where the:
    2.1  80 hour work test has been satisfied = $1,200 per fortnight ‘Tier 1’; or
    2.2  80 hour work test has not been satisfied = $750 per fortnight ‘Tier 2’.Also note that, if an eligible employee’s pre-March or pre-July reference periods are not representative of their typical working hours, an alternative ‘reference period’ may be used.With respect to Eligible Business Participants, the ‘reference period’ is the month of February 2020 only.
  3. Qualifying employers have until 31 October 2020 to satisfy the wage condition for their eligible employees, that is:
    3.1  $1,200 per fortnight for ‘Tier 1’; or
    3.2  $750 per fortnight for ‘Tier 2’.
  4. For employers with a turnover < $1 Billion (which now includes proceeds on sale of assets) to qualify, they must have:
    – been incorporated as at 1 March 2020;
    – ABN registration from 12 March 2020;
    – lodged a tax return or BAS by March 2020; and
    – a 30% or more decline in the September 2020 quarter turnover in comparison to 2019 quarter (turnover decline must be submitted online by 31 October 2020).


Schemes entered into that falsely claim JobKeeper will attract significant penalties.

If you satisfy the above eligibility criteria:

  1. Register for Jobkeeper 2.1 (Extension 1) now if not previously registered for JobKeeper 1.0.
  2. Nominate eligible employees and stipulate if the employee/s will be paid ‘Tier 1’ or ‘Tier 2’ if not previously nominated for JobKeeper 1.0.
  3. Nominate an eligible business participant and stipulate if paid ‘Tier 1’ or ‘Tier 2’ if not previously nominated for JobKeeper 1.0.
  4. Employers must update payroll to include payroll items for both ‘Tier 1’ and ‘Tier 2’.
  5. Notify in writing eligible employees of the JobKeeper pay rate i.e. ‘Tier 1’ or ‘Tier 2’, within 7 days of registration for JobKeeper 2.1 (Extension 1).
  6. Make the minimum ‘Tier 1’ or ‘Tier 2’ payment to each eligible employee by 31 October 2020.
  7. Continue to comply with Fair Work flexible conditions (Fair Work Act 2009).
  8. Report turnover for September 2020 quarter and future quarters on the same basis as the Business Activity Statement (BAS) i.e. cash or non-cash.  If not registered for GST, turnover must then be reported on the same basis as your income tax return).


Contact our office if you need assistance.