How to register for JobMaker?
Businesses will need to elect to participate in the JobMaker scheme with the ATO. This election can be made at any time before the end of the JobMaker claim period your business wants to claim payments for. For the first JobMaker period (7 October 2020 to 6 January 2021), the claim period ends on 30 April 2021, which means that if your business wants to claim JobMaker for this period it needs to register with the ATO by 30 April 2021.
Your business only needs to register once for JobMaker. This can be done through:
ATO online services through myGov;
The Business portal using myGovID; or
Using your registered tax or BAS agent.
When you register, your business will need to provide:
Headcount at 30 September 2020 (see Calculating baseline headcount and payroll);
Payroll for the 3 months up to and including 6 October 2020; and
Each of your eligible employees must give you written notice in the approved form (the JobMaker employee notification) confirming that:
The age condition was met;
They met the social security payments condition; and
They have not provided a notice to another entity of which they are currently an employee, unless that notice has ceased to have effect. A notice ceases to have effect as soon as the relevant employment arrangement ceases.
The JobMaker employee notification
You can give your employees the pro-forma ATO JobMaker employee notice or create your own as long as all of the relevant information is included. Once complete, the form is held on file (it does not need to be lodged with the ATO).
Each employee will need to be added to Single Touch Payroll three days prior to the end of the relevant JobMaker claim period.
To know more about JobMaker Hiring Credit Scheme and JobMaker Eligibilty/Non-Eligibilty see our article: JobMaker Hiring Credit Scheme