留工津贴

留工津贴 Jobkeeper Payment

Jobkeeper津贴是澳洲政府对应企业留用员工的一种刺激行为,意为在新冠灾疫期间为那些在01/03以前在册的员工保留职位,为期六个月的补贴政策,每二周为1500澳币。

悉尼会计好思维会计事务所通过认真研读政府文件,归纳JobKeeper补贴的要点如下:

1:合格企业(包括个体户或慈善机构)的认定为必须营业额和去年同期相比至少有一个月下跌30%

2:Jobkeeper只对企业在01/03/2020以前在册员工生效

3:这些雇员必须满足澳洲公民、澳洲永久居留者、保护签证持有者、非保护签但持有有效签证并在澳洲生活10年以上者、新西兰公民在澳洲工作者(444签证持有者)。

4:每个雇员只能从一个雇主那里申请Jobkeeper补贴,并且,假如你已经申请了别的补助类别,Jobkeeper补贴必须汇报给CentreLink。Jobkeeper补助被计为个人税前收入。

5:对于那些已经离职但返岗的企业,并且该雇员工资少于税前750澳币的企业,JobKeeper补贴必须全款发放给此雇员。也就是代政府发放灾疫补贴。当然,假如你是合格补贴雇主,并且也还在雇佣工资高于750澳币一周的合格员工,那可以理解为政府对企业的补贴。

6:对于享受JobKeeper的雇员(工资低于二周税前1500澳币),雇主可以不缴纳强制养老金。

7:这是一个为期长达6个月的补贴

ATO申请登记留工津贴链接:https://www.ato.gov.au/Job-keeper-payment/

悉尼会计好思维会计事务所为了帮助我们客户更好的理解政府Jobkeeper付款政策,对政府Jobkeeper文件进行了翻译,最终解释权属于澳大利亚税务局。

留工津贴 Jobkeeper

Your Declaration声明

我授权Hurstville Accountant Pty Ltd作为我的税务代理公司。我明白Hurstville Accountant会用我的授权信息进入澳洲税务局系统,以便检查我的企业是否在政府补贴之列。我也明白,Hurstville Accountant在授权加了我成为客户后,原来的会计自动脱钩。"
同意
.

原版政府文件翻译件


OBLIGATIONS ON EMPLOYERS

雇主义务

To receive the JobKeeper Payment, employers must:
想要收到待工支付,雇主必须满足:

  • Register an intention to apply on the ATO website and assess that they have or will experience the required turnover decline.
    在政府ATO网站上登记注册申请意向,评估他们已经或将要经历营业额的下降。
  • Provide information to the ATO on eligible employees. This includes information on the number of eligible employees engaged as at 1 March 2020 and those currently employed by the business (including those stood down or rehired). For most businesses, the ATO will use Single Touch Payroll data to pre-populate the employee details for the business.
    向ATO提供有关合规的员工信息,其中包括截至到01/03/2020的合规雇员人数和企业当前雇员(含已经辞退或重新雇回的员工)的信息。对于大多数企业,ATO将使用Single Touch Payroll数据预填企业员工信息。
  • Ensure that each eligible employee receives at least $1,500 per fortnight (before tax). For employees that were already receiving this amount from the employer then their income will not change. For employees that have been receiving less than this amount, the employer will need to top up the payment to the employee up to $1,500, before tax. And for those employees earning more than this amount, the employer is able to provide them with a top-up.
    确保每位合格的员工每两周收到至少税前$1,500。对于工资高于此款的雇员,其收入将不会改变。对于工资少于此金额的雇员,雇主将需要向雇员支付最多不超过1,500澳币的税前款项。对于那些收入高于此金额的员工,雇主为他们支付差额。
  • Notify all eligible employees that they are receiving the JobKeeper Payment.
    通知所有合格的员工他们正在接受Jobkeeper补助。
  • Continue to provide information to the ATO on a monthly basis, including the number of eligible employees employed by the business.
    需要持续每月向ATO提供信息,包括该企业雇用的合格员工数量。

BACKGROUND ON JOBKEEPER PAYMENT

Jobkeeper背景介绍

Under the JobKeeper Payment, businesses impacted by the Coronavirus will be able to access a subsidy from the Government to continue paying their employees. Affected employers will be able to claim a fortnightly payment of $1,500 per eligible employee from 30 March 2020, for a maximum period of 6 months.
根据JobKeeper付款规定,受冠状病毒影响的企业将能够获得政府的补贴,以继续向其雇员付款。受影响的雇主将从2020年3月30日起每两周向合格雇员支付1,500澳币的费用,最长为期6个月

 

ELIGIBLE employers
合格雇主(企业)

Employers will be eligible for the subsidy if:

雇主将会收到这些补贴,假如符合以下条例:

  • their business has a turnover of less than $1 billion and their turnover will be reduced by more than 30 per cent relative to a comparable period a year ago (of at least a month); or|
    在每年营业额少于10亿澳币的企业,和去年同期相比(至少有一个月)下降30%。
  • their business has a turnover of $1 billion or more and their turnover will be reduced by more than 50 per cent relative to a comparable period a year ago (of at least a month); and
    10亿收入以上的企业,和去年同期相比(至少有一个月)下降50%。
  • the business is not subject to the Major Bank Levy.
    不受主要大银行特殊收费约束

The employer must have been in an employment relationship with eligible employees as at 1 March 2020, and confirm that each eligible employee is currently engaged in order to receive JobKeeper Payments.
截至2020年3月1日以前,雇主必须与符合条件的雇员已经建立雇佣关系!并确认每位符合条件的雇员目前都在从事工作才能领取JobKeeper付款。

Not-for-profit entities (including charities) and self-employed individuals (businesses without employees) that meet the turnover tests that apply for businesses are eligible to apply for JobKeeper Payments.

符合申请营业额测试的非营利实体(包括慈善机构)和自雇人士(无雇员的企业)都有资格申请JobKeeper付款。

Eligible employees
合规员工

Eligible employees are employees who:

合规员工定义:

  • are currently employed by the eligible employer (including those stood down or re-hired);
    正在为合规企业工作(包括被解雇但返岗员工)
  • were employed by the employer at 1 March 2020;
    在2020年三月一日前已经被雇佣的;
  • are full-time, part-time, or long-term casuals (a casual employed on a regular basis for longer than 12 months as at 1 March 2020);
    全职、兼职、和固定的长期短工(固定短工必须为雇主工作过12个月以上)
  • are at least 16 years of age;
    年满16岁以上。
  • are an Australian citizen, the holder of a permanent visa, a Protected Special Category Visa Holder, a non-protected Special Category Visa Holder who has been residing continually in Australia for 10 years or more, or a Special Category (Subclass 444) Visa Holder; and
    必须是澳洲公民、澳洲永久居民、保护签证持有者、非保护签但有特殊签证并且在澳洲居住期满10年以上、特殊444签证(新西兰公民在澳工作者)
  • are not in receipt of a JobKeeper Payment from another employer.
    不在另外一个企业拿取Jobkeeper付款的。

If your employees receive the JobKeeper Payment, this may affect their eligibility for payments from Services Australia as they must report their JobKeeper Payment as income.
如果您的员工收到JobKeeper付款,这可能会影响他们从澳大利亚服务局Centrelink付款的资格,因为他们JobKeeper付款计为个人收入。

APPLICATION PROCESS

申请流程

Businesses with employees
雇佣员工的企业(个人)

Initially, employers can register their interest in applying for the JobKeeper Payment via ato.gov.au from 30 March 2020.
首先雇主可以从2020年3月30日起通过ato.gov.au登记有申请JobKeeper付款意向。

Subsequently, eligible employers will be able to apply for the scheme by means of an online application. The first payment will be received by employers from the ATO in the first week of May.随后,符合条件的雇主将可以通过在线申请来申请该计划。雇主将在5月的第一周从ATO收到第一笔付款。

Eligible employers will need to identify eligible employees for JobKeeper Payments and must provide monthly updates to the ATO.
合格的雇主将需要确定有资格获得JobKeeper付款的雇员,并且必须每月向ATO提供更新。

Participating employers will be required to ensure eligible employees will receive, at a minimum, $1,500 per fortnight, before tax.
参与计划的雇主必须确保符合条件的雇员每两周至少获得1,500澳币的税前收入。

It will be up to the employer if they want to pay superannuation on any additional wage paid because of the JobKeeper Payment.
如果雇主想支付因JobKeeper计划外的额外工资,则将由雇主决定。

Further details for businesses for employees will be provided on ato.gov.au.
更多雇佣员工的企业的详细信息将在ato.gov.au上提供。

 

Businesses without employees
无雇员的企业雇主

Businesses without employees, such as the self-employed, can register their interest in applying for JobKeeper Payment via ato.gov.au from 30 March 2020.
没有员工的企业雇主,像自雇人士假如要申请JobKeeper付款,可以从30/03/2022起在ATO网站登记申请意向。

Businesses without employees will need to provide an ABN for their business, nominate an individual to receive the payment and provide that individual’s Tax File Number and provide a declaration as to recent business activity.
没有雇员的企业将需要提供ABN,提名个人以接收付款,并提供该人的税号,并提供有关近期商业活动的声明。

People who are self-employed will need to provide a monthly update to the ATO to declare their continued eligibility for the payments. Payment will be made monthly to the individual’s bank account.
自雇人士将需要每月向ATO提供一次更新资料,以表明其继续有资格获得付款。政府每月将付款到个人的银行帐户。

Further details for the self-employed will be provided on ato.gov.au.
更多自雇企业信息请查官网ato.com.au

Employer with employees on different wages
雇主发放雇员不同的额度的工资问题范例

Adam owns a real estate business with two employees. The business is still operating at this stage but Adam expects that turnover will decline by more than 30 per cent in in the coming months. The employees are:
Adam拥有一家房地产企业,有两名员工。该业务仍保持营业,但Adam预计,未来几个月的营业额将下降30%以上。员工是:

  • Anne, who is a permanent full-time employee on a salary of $3,000 per fortnight before tax and who continues working for the business; and
    Anne,她是企业全职正式员工,税前每二周3千,并且她将继续为企业工作;
  • Nick, who is a permanent part-time employee on a salary of $1,000 per fortnight before tax and who continues working for the business.
    Nick,他是正式半职员工,税前二周1千收入,他也将进行为企业工作;

Adam is eligible to receive the JobKeeper Payment for each employee, which would have the following benefits for the business and its employees:
Adam是一家一家合格接受Jobkeeper支付的雇主,他的生意将为其雇员得到如下好处:

• The business continues to pay Anne her full-time salary of $3,000 per fortnight before tax, and the business will receive $1,500 per fortnight from the JobKeeper Payment to subsidise the cost of Anne’s salary and will continue paying the superannuation guarantee on Anne’s income;
该公司继续向Anne支付每两周3,000澳币的税前全职工资,该公司将每两周从JobKeeper付款中获得1,500澳币,以补贴安妮的工资成本,并将继续为安妮的收入支付退休金保证金;

  • The business continues to pay Nick his $1,000 per fortnight before tax salary and an additional $500 per fortnight before tax, totalling $1,500 per fortnight before tax. The business receives $1,500 per fortnight before tax from the JobKeeper Payment which will subsidise the cost of Nick’s salary. The business must continue to pay the superannuation guarantee on the $1,000 per fortnight of wages that Nick is earning. The business has the option of choosing to pay superannuation on the additional $500 (before tax) paid to Nick under the JobKeeper Payment.
    企业继续向Nick支付他每两周税前薪金$ 1,000,以及每两周税前额外$ 500,总计每两周税前$ 1,500。该公司每两周从JobKeeper付款中获得1,500美元的税前费用,这将补贴Nick的工资费用。企业必须继续为尼克每两周获得$ 1,000的工资支付强制退休金。该公司可以选择按JobKeeper付款支付给Nick的额外的500澳币税前退休金。

Adam can register his initial interest in the scheme from 30 March 2020, followed subsequently by an application to ATO with details about his eligible employees. In addition, Adam is required to advise his employees that he has nominated them as eligible employees to receive the payment. Adam will provide information to the ATO on a monthly basis and receive the payment monthly in arrears.
Adam可以从2020年3月30日开始对该计划进行最初的注册,然后向ATO提出申请,详细说明其合格雇员。此外,Adam还必须告知其雇员,他已提名他们为符合条件的雇员以领取款项。 Adam将每月向ATO提供信息,并每月收取改款。

Employer with employees who have been stood down without pay
关于已被辞退的无薪员工

Zahrah runs a beauty salon in Melbourne. Ordinarily, she employs three permanent part-time beauticians, but the government directive that beauty salons can no longer operate has required her to shut the business. As such she has been forced to stand down her three beauticians without pay.
Zahrah在墨尔本经营一家美容院。通常,她雇用三名永久性的兼职美容师,但是政府指令美容院不再营业,要求她关闭公司。因此,她被迫无偿辞退她的三个美容师。

Zahrah’s turnover will decline by more than 30 per cent, so she is eligible to apply for the JobKeeper Payment for each employee, and pass on $1,500 per fortnight before tax to each of her three beauticians for up to six months. Zahrah will maintain the connection to her employees, and be in a position to quickly resume her operations.
Zahrah的营业额将下降30%以上,因此她有资格为每位员工申请JobKeeper付款,并每两周将1,500澳币的款项打给她的三名美容师,每人最多六个月。 Zahrah将保持与员工的联系,并能够灾后迅速恢复其运营。

Zahrah is required to advise her employees that she has nominated them as eligible employees to receive the payment. It is up to Zahrah whether she wants to pay superannuation on the additional income paid because of the JobKeeper Payment.
Zahrah必须通告她的雇员,她已提名他们为有资格的雇员以接收JobKeeper的付款。并由Zahrah决定是否要为因JobKeeper付款而支付的额外收入支付退休金。

If Zahrah’s employees have already started receiving income support payments like the JobSeeker Payment when they receive the JobKeeper Payment, they will need to advise Services Australia of their new income.
如果Zahrah的员工在收到JobKeeper付款后已经开始收到收入支持付款,例如JobSeeker付款,则需要将其新收入告知澳大利亚服务局CentreLink。

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