The key changes include: 

• Changes to JobKeeper payment rates for employees based on the total hours each employee worked during their reference period
• There will be a tier 1 and a tier 2 JobKeeper payment rate for eligible employees
• A requirement for the business to demonstrate a decline in actual GST turnover with a comparable period.

If you are already receiving JobKeeper payments for your eligible employees and/or business participant, you don't need to re-enrol.

Tier 1:

The Tier 1 rate applies to those who are

• Eligible employees who worked for 80 hours or more in the four weeks of pay periods before either 1 March 2020 or 1 July 2020, and
• Eligible business participants who were actively engaged in the business for 80 hours or more in February and provide a declaration to that effect.

The rate of the JobKeeper payment in each extension period is:

• Period 1 (28/09/2020 – 03/01/2021) $1200/fortnight (before tax)
• Period 2 (04/01/2021 – 28/03/2021) $1000/fortnight (before tax)  

Tier 2: 

 The Tier 2 rate applies to any others who are eligible employees and eligible business participants.

The rate of the JobKeeper payment in each extension period is:

• Period 1 (28/09/2020 – 03/01/2021) $750/fortnight (before tax)
• Period 2 (04/01/2021 – 28/03/2021) $650/fortnight (before tax)