Sole traders and other entities

Your entity may be eligible for the JobKeeper Payment scheme if you:

Sole trader

How to prepare

  • Check you and your business meet the eligibility requirements, including the turnover test. The turnover calculation is based on GST turnover. This applies even if an entity is not registered for GST.

  • If you have employees, check they meet the employee eligibility requirements and continue to pay them at least $1,500 per JobKeeper fortnight.

  • Send the JobKeeper employee nomination notice to all your eligible employees to complete and return to you by the end of April if you plan to claim JobKeeper payments for April 2020. Keep it on file and provide a copy to us if you are using one.

  • Seek advice from us if you need help (Your registered tax or BAS agent can enroll).


Step 1: Enroll and nominate for the JobKeeper payment.

Step 2: Identify and maintain your eligible employees or business participants.

Step 3: Make a business monthly declaration.


Partnership, trust or company

How to prepare

  • Check your business meets the eligibility requirements, including the turnover test. The turnover calculation is based on GST turnover. This applies even if an entity is not registered for GST.

  • Download the JobKeeper eligible business participant nomination notice (excluding sole trader) form and ensure one eligible business participant has completed the nomination notice and returned it to you.

  • If you have employees, check they meet the employee eligibility requirements.

  • Continue to pay at least $1,500 to each eligible employee per JobKeeper fortnight (the first JobKeeper fortnight was the period from 30 March to 12 April).

  • Notify all your eligible employees that you are intending to claim the JobKeeper payment on their behalf and check they aren’t claiming JobKeeper payment through another employer or have nominated through another business.

  • Send the JobKeeper employee nomination notice to all your eligible employees to complete and return to you by the end of April if you plan to claim JobKeeper payments for April 2020. Keep it on file and provide a copy to us if you are using one.

  • Your registered tax or BAS agent can enroll, identify and declare for JobKeeper on your behalf using Online service for agents. You can call us for assistance.

Step 1: Enroll for the JobKeeper payment

Step 2: Identify and maintain your eligible employees

Step 3: Make a business monthly declaration


Frequently asked questions

1. Can two different businesses claim JobKeeper payments for the same individual?

  • No. Only one claim per individual for JobKeeper payments can be made. An entity cannot claim JobKeeper payments for an individual if there is already a JobKeeper claim being made by another business or employer for that individual.

2. Can a sole trader with more than one business receive multiple JobKeeper payments?  

  • No. You can only receive the JobKeeper payment once.

3. Can more than one eligible business participant be nominated by an entity?

  • No. Only one eligible business participant can be nominated. This means that a business entity must choose which eligible business participant to nominate, and that entity is only entitled to one JobKeeper payment per fortnight.

4. Can a sole trader receive JobKeeper payments when they are also an employee of another business?

  • No. An eligible business participant cannot be an employee (other than a casual employee) of another entity. If the sole trader is both a long term casual employee of another business and also an eligible sole trader, they can choose to either let their employer claim the JobKeeper payments on their behalf, or they can claim as a sole trader, but not both.


MORE INFORMATION:

For the latest advice, information, copy and resources, go to https://www.ato.gov.au/

Feel free to contact us at office@gordondu-associates.com.au or (08) 9345 0499.


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