Job Saver

https://www.service.nsw.gov.au/jobsaver-payment-guidelines

Eligibility;

Must have an ABN and be operating in NSW on 1 June 2021.
- Service NSW will check which state the ABN is registered in.
  - If ABN is registered outside NSW the business must provide evidence that they were operating within NSW on 1 June 2021
Turnover must be between $75,000 and $50 million for the year ended 30 June 2020.
- Businesses may need to contact Service NSW for alternative comparison period or supporting evidence required where the following circumstances exist
  - If didn’t operate for a full year to 30 June 2020 (eg new business)
  - Affected by drought, bushfire, floods etc
  - Business acquisitions, disposal, or restructure have impacted turnover
Decline in turnover must be 30% or more over a minimum turnover period of 2 weeks within the Greater Sydney lockdown period compared to the same period in 2019
- The Greater Sydney Lockdown period is 26th June to 30 July 2021.
Entities earning passive income are not eligible
Employing businesses must maintain their employee head-count as at 13th July 2021 whilst ever they receive the Jobsaver payment
- Employees temporarily stood down over lockdown are still counted as employed so long as they are not terminated
- Employees who died or voluntarily terminated themselves are allowed to reduce the head-count
- Casual employees are included in the head-count if they have been employed for > 12 months
Non-employing businesses (irrespective of what type of entity) are eligible, however,
- The business must be the primary income source for the business owner
- They are not eligible if individuals associated with the entity and earning income from it have received a Commonwealth Disaster payment since 18 July 2021.
TRUSTS are required to provide additional information
- Only the entity operating the business is eligible for Jobsaver, not any beneficiary entities of the trust.

Benefits Available;

Employing businesses
- 40% of weekly payroll for work performed in NSW subject to the following limits
  - Minimum $ 1,500 per week
  - Maximum $ 10,000 per week
Non-employing businesses (sole traders, partnerships, trusts)
- $1,000 per week only
Use of the funds received is limited to meeting business costs incurred from 18/07/2021.

Definitions;

Weekly Payroll
- Weekly payroll is based upon the amount declared at W1 of the most recent BAS lodged with the ATO prior to 26th June 2021 for payments made for employees that usually worked or were based in NSW.
  - W1 is the ATO definition of W1 it includes wages, salaries, director’s fees and termination payments that are subject to PAYG withholding.
  - W1 does not include superannuation, salary sacrifice arrangements or amounts under voluntary arrangement for contractors for whom PAYG has been withheld.
- Weekly payroll is calculated by dividing W1 in the relevant BAS by the total number of days in the BAS period and multiplying the result by 7.
Employee
- Same meaning as its ordinary or common law meaning
  - But see below,(4) Documentary Evidence, where businesses who either don’t submit a BAS or don’t put an amount at W1 on the BAS they do lodge may still be eligible, which would seem to suggest deemed employees are included.
Turnover
- The GST turnover as defined in the GST Act
Business
- An entity carrying on a business as per The Corporations Act 2001

Documentation Requirements

Businesses on the highly impacted industries list must provide the following;
- Declare;
  - Turnover has declined by 30% or more due to the Public Health Order over a minimum 2 week period within the Greater Sydney Lockdown compared to the same period in 2019.
  - Employee headcount on 13th July 2021
  - They will maintain their employee headcount as at 13 July 2021 for the period that they will receive Jobsaver
  - They will advise Service NSW if their employee headcount declines for the period they receive jobsaver
  - For non-employing businesses declare that the business is the primary income source for the business owner
- A 2020 Australian Income Tax Return to demonstrate turnover
- Provide details of their qualified accountant, tax agent or BAS agent for compliance checking
- Provide evidence of weekly payroll
  - For businesses who lodge a BAS with an amount at W1;
    - Most recent BAS lodged before 26 June 2021 that shows amounts at W1
  - For businesses who lodge a BAS without an amount at W1
    - Their 2019-2020 NSW Payroll tax reconciliation
  - For businesses that do not lodge a BAS
    - Contact Service NSW to discuss alternate evidence
- Any other documents as required to demonstrate they meet the eligibility requirements

Businesses outside the highly impacted businesses list must provide the following;
- A qualified accountants letter verifying a decline in turnover being greater than 30% over a minimum 2 week period within the Greater Sydney lockdown
- Declare;
  - Employee headcount on 13th July 2021
  - They will maintain their employee headcount as at 13 July 2021 for the period that they will receive Jobsaver
  - They will advise Service NSW if their employee headcount declines for the period they receive jobsaver
  - For non-employing businesses declare that the business is the primary income source for the business owner
- A 2020 Australian Income Tax Return to demonstrate turnover
- Provide evidence of weekly payroll
  - For businesses who lodge a BAS with an amount at W1;
    - Most recent BAS lodged before 26 June 2021 that shows amounts at W1
  - For businesses who lodge a BAS without an amount at W1
    - Their 2019-2020 NSW Payroll tax reconciliation
  - For businesses that do not lodge a BAS
    - Contact Service NSW to discuss alternate evidence
- Any other documents as required to demonstrate they meet the eligibility requirements