The JobMaker scheme runs from 7th October 2020 to 6th October 2022. There are eight “JobMaker Periods” and your entity must notify the ATO of its election to participate by the end of the each one of these periods.
The first JobMaker period finishes on 6th January 2021.
A relative of the employer is not eligible for JobMaker support, even if the employee meets all the other eligibility criteria. Shareholders, directors, trustees and beneficiaries (or their relatives) cannot be eligible additional employees. Individuals who were contractors or sub-contractors of an entity between 6th April 2020 and 6 October 2020, cannot subsequently be eligible additional employees of that entity.
The JobMaker scheme is only available for eligible additional employees between the ages of 16 and 35, with 16 to 29 year old’s being eligible for $200 per week support and 30 to 35 years old, $100 per week. An eligible additional employee must have worked an average of at least 20 hours per week during the JobMaker period.
The employer must have had a headcount increase and a payroll increase in the JobMaker period. For at least 28 days in the last 84 days, immediately before being employed by the entity, the eligible additional employee must have been receiving certain specified social security support payments.
JobMaker assistance for en eligible additional employee is limited to 12 months. An entity cannot participate in both JobKeeper and JobMaker at the same time.