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1. About the program

On 26 June 2021, the Public Health (COVID-19 Temporary Movement and Gathering Restrictions) Order 2021 (the Public Health Order) was issued. This and other subsequent orders have restricted freedom of movement, gatherings and the ability of certain businesses to operate in New South Wales.

These measures combined with border restrictions imposed by other states and territories have created challenges for many businesses across New South Wales that will either be forced to close, or experience reduced demand.

To help address these impacts JobSaver will provide cash flow support to impacted businesses to help them maintain their NSW employee headcount from 13 July. The program objective is to help businesses save jobs to support the economy after restrictions are lifted.

Service NSW and Revenue NSW will deliver JobSaver on behalf of the NSW and Commonwealth Governments.

By applying for JobSaver, applicants agree:

  • their application may be subject to an audit by the NSW Government or its representatives and agree to participate in the process if requested,
  • Service NSW and Revenue NSW may use other data provided by applicants to other government agencies to assist with determining eligibility for JobSaver.

A public reporting channel will be established to allow people to report businesses not adhering to these Guidelines.

2. Available funding

2.1 Eligible businesses and not-for-profit organisations will receive fortnightly payments backdated to the start of the fortnight they first experienced the required decline in turnover on or after the commencement of JobSaver on 18 July 2021.

2.2 Eligible businesses and not-for-profit organisations with employees will receive the equivalent to 40% of weekly Payroll for work performed in New South Wales provided:

  • the minimum payment will be $1,500 per week, and
  • the maximum payment will be $100,000 per week.

2.3 Eligible businesses and not-for-profit organisations that do not have any employees will receive $1,000 per week.

2.4 Larger businesses in the hospitality, tourism and recreation industries with an aggregated annual turnover more than $250 million and up to $1 billion may be eligible for a larger weekly payment under the extension to the JobSaver scheme. More details are provided in Attachment D.

2.5 Weekly Payroll should generally be determined by referring to the calculations underlying the most recent Business Activity Statement (BAS) provided to the Australian Taxation Office (ATO) prior to 26 June 2021 for the 2020–21 financial year. Item W1 in the BAS includes amounts of wages, salaries and other payments that are subject to PAYG withholding tax.

2.6 Payments subject to withholding tax in W1 includes allowances, leave loading, director fees and termination payments but does not include payments such as superannuation contributions, amounts subject to salary sacrifice, interest or dividends. For the purposes of calculating weekly Payroll, businesses should deduct amounts from W1 that have been withheld on behalf of contractors under voluntary agreements.

2.7 Businesses that only operate within New South Wales should first identify the amount reported under item W1 in the relevant BAS and deduct any amounts withheld on behalf of contractors. That amount should be divided by the number of calendar days reported in the PAYG tax withheld section of the BAS, period and multiplied by 7. This will give the weekly Payroll amount.

2.8 Businesses that also operate in other states or territories should use the same approach as reporting to the ATO on W1 to calculate the amount of wages, salaries and other amounts paid to employees who usually worked or were based, in New South Wales during the relevant BAS period. Amounts voluntarily withheld on behalf of contractors in New South Wales should then be deducted. That amount should be divided by the number of calendar days reported in the PAYG tax withheld section of the BAS period and multiplied by 7. This will give the weekly Payroll amount.

2.9 Businesses that do not submit a BAS or have no W1 amount should use the ATO definition of W1 to calculate the total wages, salaries and other amounts, excluding amounts withheld on behalf of contractors, for employees who usually worked, or were based, in New South Wales the month of April or May 2021. That amount should be divided by the number of calendar days in the month and multiplied by 7. This will give the weekly Payroll amount.

3. Eligibility criteria

3.1 Businesses and not-for-profit organisations impacted by the Public Health Order will be eligible if:

  • they have an Australian Business Number (ABN) and were operating in New South Wales on 1 June 2021;
  • they had an aggregated annual turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020;
  • they experienced a decline in turnover of 30% or more due to the Public Health Order over a minimum 2-week period commencing 26 June 2021, compared to:
    • the same period in 2019, or
    • the same period in 2020, or
    • the 2 weeks immediately prior to any restrictions, 12-25 June 2021 (inclusive);
  • for employing businesses, they maintain their employee headcount from 13 July 2021 if they receive payments from the commencement of JobSaver, or otherwise from the day immediately prior to the fortnight they first experienced the required decline in turnover while they continue to receive JobSaver payments; businesses that do not maintain the declared headcount must notify Service NSW.

3.2 Certain entities, such as those primarily earning passive income (rents, interest, or dividends), government agencies, local governments, banks and universities are not eligible for JobSaver. The full list of ineligible businesses is at Attachment B.

3.3 Businesses in the hospitality, tourism and recreation industries with an aggregated annual turnover of more than $250 million and up to $1 billion may be eligible for support under the extension to the JobSaver scheme. Eligibility criteria are outlined in Attachment D.

3.4 Where the annual turnover of non-employing businesses is aggregated with employing business(es) for the purpose of calculating aggregated annual turnover, the non-employing businesses are ineligible to apply.

3.5 For non-employing businesses, the business receiving payments must be the primary income source (i.e., 50% or more of total income) for the associated person. Individuals with more than one non-employing business may only claim payment for one business.

3.6 Employees can receive Commonwealth COVID-19 Disaster Payments if their employer is receiving JobSaver.

3.7 Non-employing businesses are not eligible for the JobSaver payment if individuals associated with and deriving income from the business have received a Commonwealth COVID-19 Disaster Payment for the same period.

3.8 If a business or not-for-profit organisation is ineligible based on the above criteria but is still suffering financial hardship, they may be eligible to apply through the hardship review pathway.

4. How funding may be used

4.1 The JobSaver payment will help eligible businesses to cover their business costs incurred due to the impacts of the Public Health Order in New South Wales. These costs may include, but are not limited to, the following expenses:

  • salaries and wages;
  • utilities and rent;
  • financial, legal or other advice;
  • marketing and communications;
  • perishable goods; or
  • other business costs.

4.2 While JobSaver payments can be used to cover general business costs, the primary objective of this payment is to help businesses to survive, maintain relationships with their employees and be in a position to trade when restrictions are lifted.

5. Application process

5.1 Applications will open on 26 July 2021 and close after 11:59pm on 18 October 2021.

5.2 Businesses that have applied and are eligible for the 2021 COVID-19 Business Grant may be automatically eligible for JobSaver but must provide further information on employee headcount and payroll. These businesses may be contacted by Service NSW if further information is required.

5.3 Some businesses that are not eligible for the 2021 COVID-19 Business Grant will be eligible for JobSaver provided they meet the criteria outlined in section 3. These businesses will be required to complete an application form. The evidence requirements are outlined in section 6.

5.4 Payments will be made in arrears. Businesses applying for JobSaver will need to nominate the 2-week period in which they first experienced the required decline in turnover on or after 26 June 2021. Once approved, payments will begin from that nominated fortnight. Businesses that nominate a fortnight prior to the commencement of JobSaver on 18 July 2021 will be paid from 18 July 2021.

5.5 From 10 September 2021, to continue to receive fortnightly payments, businesses will need to declare that they continue to be impacted by the Public Health Order and as a result experienced a decline in turnover of 30% or more in the preceding fortnight, and that they continue to maintain their employee headcount.

5.6 Businesses must notify Service NSW through the fortnightly reaffirmation process if they are not maintaining their employee headcount in accordance with these guidelines, or if they are no longer being impacted by the Public Health Order, resulting in a 30% or more decline in turnover. Reductions in employee headcount resulting from circumstances outside the control of the employer (such as voluntary resignations) will not be taken as a reduction in employee headcount.

6. Evidence in support of eligibility

Businesses on the highly impacted industries list applying for a maximum weekly payment of $10,000 or less

6.1 Eligible businesses on the highly impacted industries list (Attachment A) applying for a maximum weekly payment of $10,000 or less are required to:

  • declare they experienced a decline in turnover of 30% or more due to the Public Health Order over a minimum 2-week period within the period of restrictions (commenced 26 June 2021), compared to:
    • the same period in 2019, or
    • the same period in 2020, or
    • the 2 weeks immediately prior to any restrictions of 12-25 June 2021 (inclusive).
  • declare their employee headcount on 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the fortnight they first experienced the required decline in turnover;
  • if they have employees, declare they will maintain their employee headcount from 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the fortnight they first experienced the required decline in turnover, while the business is receiving JobSaver payments; the business must notify Service NSW if employee headcount declines over the period of the payment due to any actions of the business;
  • if they do not have employees, declare the business is the primary income source for the owner of the business (i.e., more than 50% of total income);
  • submit an Australian Income Tax Return or other documentation to demonstrate their business had an aggregated annual turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020 (applicants can choose to redact their tax file number);
    • businesses that have a substituted accounting period, or SAP, (i.e., do not have an income tax year end of 30 June 2020) can provide the business’ lodged Australian Income Tax Return for the last financial year ended prior to 30 June 2020.
  • provide details of their qualified accountant, registered tax agent or registered BAS agent for compliance checking;
  • provide evidence of how the weekly Payroll amount was calculated and:
    • for businesses that submit a BAS with a W1 amount (wages and salaries) recorded: their most recent BAS that was submitted to the ATO prior to 26 June 2021 within the 2020-21 financial year.
    • for businesses that submit a BAS without a W1 amount (wages and salaries) recorded: their 2019-20 NSW payroll tax reconciliation return and copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information, which include information used in the calculation of weekly Payroll. The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW.
    • for businesses that do not submit a BAS: copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information, which include information used in the calculation of weekly Payroll. The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW. 
    • for businesses that do not submit a BAS or payroll reports using single touch payroll: Contact Service NSW to discuss alternate evidence of wages and salaries; and
  • lodge other supporting documents, as required, to demonstrate that they meet the eligibility criteria
  • from 10 September 2021, to be eligible for ongoing fortnightly payments, businesses will need to declare that they experienced a decline in turnover of 30% or more due to the impact of the Public Health Order in the preceding fortnight, and that they continue to maintain their employee headcount. 

Businesses outside the highly impacted industries list and businesses applying for a weekly payment of more than $10,000

6.2 Eligible businesses not on the highly impacted industries list and eligible business applying for a weekly JobSaver payment of more than $10,000 are required to:

  • submit evidence through a letter from a qualified accountant, registered tax agent or registered BAS agent that they experienced a decline in turnover of 30% or more due to the Public Health Order over a minimum 2-week period within the period of restrictions (commenced 26 June 2021), compared to the same period in 2019, or the same period in 2020, or the 2-week period immediately prior to any restrictions of 12-25 June 2021 (inclusive);
    • alternatively, if businesses have previously submitted a letter from a qualified accountant, registered tax agent or registered BAS agent to Service NSW to verify decline in turnover for other COVID-19 business support grants, they can resubmit this letter as evidence of a decline in turnover up to the percentage previously attested
    • non-employing accounting businesses (e.g. sole traders) must submit a letter from a qualified accountant, registered tax agent or registered BAS agent that is not an employee or director of the business, an associated entity of the business, or a director or employee of an associated entity of the business;
  • declare their employee headcount on 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the fortnight they first experienced the required decline in turnover;
  • if they have employees, declare they will maintain their employee headcount from 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the fortnight they first experienced the required decline in turnover, while the business is receiving JobSaver payments; the business must notify Service NSW if employee headcount declines over the period of the payment due to any actions of the business;
  • if they do not have employees, declare the business is the primary income source for the owner of the business (i.e., 50% or more of total income);
  • submit an Australian Income Tax Return or other documentation to demonstrate the business had an aggregated annual turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020 (applicants can choose to redact their tax file number);
    • businesses that have a substituted accounting period, or SAP, (i.e., do not have an income tax year end of 30 June 2020) can provide the business’ lodged Australian Income Tax Return for the last financial year ended prior to 30 June 2020;
  • provide evidence of how the weekly Payroll amount was calculated and:
    • for businesses that submit a BAS with a W1 amount (wages and salaries) recorded: their most recent BAS that was submitted to the ATO prior to 26 June 2021 within the 2020–21 financial year;
    • for businesses that submit a BAS without a W1 amount (wages and salaries) recorded: their 2019–20 NSW payroll tax reconciliation return and copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information, which include information used in the calculation of weekly Payroll. The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW;
    • for businesses that do not submit a BAS: copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information, which include information used in the calculation of weekly Payroll. The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW;
    • for businesses that do not submit a BAS or payroll reports using single touch payroll: contact Service NSW to discuss alternate evidence of wages and salaries; and
  • lodge other supporting documents as required to demonstrate that they meet the eligibility criteria
  • from 10 September 2021, to be eligible for ongoing fortnightly payments, businesses will need to declare they experienced a decline in turnover of 30% or more in the preceding fortnight due to the impact of the Public Health Order, and that they continue to maintain their employee headcount.

Calculating decline in turnover

6.3 Decline in turnover will be measured based on the modified Goods and Services Tax (GST) turnover of the business. As such, if you report GST turnover on your BAS to the ATO on an accrual basis, you should use this method. If you report GST turnover on your BAS to the ATO on a cash basis, you should use this method.

Supporting evidence

6.4 Where evidence is required to show a decline in turnover, this will be in the form of a letter from one of the following:

  • qualified accountant as defined in the Corporations Act 2001;
  • registered tax agent as defined under the Tax Agent Services Act 2009; or
  • registered BAS agent as defined under the Tax Agent Services Act 2009.

6.5 A template is available on the Service NSW website setting out what the accountant or tax professional’s letter must include. If an applicant is not able to provide a letter from an accredited accountant or tax professional to verify their decline in turnover, they should contact Service NSW on 13 77 88.

Alternative circumstances

6.6 Businesses operating in New South Wales with their ABN registered business address outside New South Wales will be able to apply if they can provide evidence their business was operating in New South Wales on 1 June 2021. Evidence to demonstrate this includes commercial rates notices or lease agreements. Where a rates notice or lease agreement is not available, Service NSW may accept a combination of the following:

  • utility bills
  • insurance papers
  • supply invoices
  • registration papers
  • contractor licences.

6.7 There are several circumstances where a business may not meet the eligibility criteria and supporting evidence requirements, but still may be eligible for JobSaver. These circumstances include:

  • Businesses not operating for the full year to 30 June 2020 (e.g. new businesses).
  • Businesses affected by drought, bushfires or other natural disasters.
  • Business acquisition, disposal, or business restructure that has impacted the business’ turnover.
  • A sole trader or small partnership impacted by sickness, injury or leave.
  • Businesses that are a group employing entity with the principal function of supplying employee labour to other members of a Group.

Alternative rules for these businesses are provided at Attachment C.

6.8 Where a business operates through a trust structure, the applicant will be required to provide additional information to demonstrate an aggregated annual turnover of between $75,000 and $250 million (inclusive) is derived through the trust. The entity operating the business is eligible for JobSaver, not other entities that are receiving passive income from the business.

6.9 Service NSW can request a combination of the following documents to support its determination of eligibility:

  • accountant’s letter
  • prior Business Activity Statements
  • income tax declarations
  • audited profit and loss statements
  • receipts and invoices from purchases.
  • NSW payroll tax reconciliation returns

6.10 Where a business is unable to provide these documents, or where Service NSW is satisfied it has other suitable methods to determine eligibility, Service NSW may accept other forms of documentation.

6.11 Businesses requiring assistance with their online application can contact Service NSW on 13 77 88

7. Definitions

Aggregated Annual Turnover: means aggregated turnover as defined in s. 328-115 of the Income Tax Assessment Act 1997 (Cth) (“ITAA 97”). Aggregated turnover includes the annual turnovers of entities (including foreign entities) that are connected with or affiliates of the business entity. The ATO has further information on calculating aggregated turnover.

Business: an entity carrying on a business as per the Corporations Act 2001 with an ABN.

Decline in turnover: an entity satisfies the decline in turnover test for a fortnight if the entity’s current GST turnover for the fortnight falls by at least 30% compared to the relevant comparison period.

  • Current GST turnover has the meaning given by the Income Tax Assessment Act 1997 (Cth) and the A New Tax System (Goods and Services Tax) Act 1999 (Cth).
  • Modifications: In calculating current GST turnover, an applicant would need to make the following adjustments:
    • section 188‑15 of the GST Act applies as if a reference to a month were a reference to the fortnight;
    • subsection 188‑15(1) of the GST Act is to be applied at the end of the fortnight;
    • subsection 188‑15(1) of the GST Act has effect as if the reference in that subsection to “, or are likely to make, during the 12 months ending at the end of that month,” were instead a reference to “during that fortnight”;
    • subsection 188‑15(2) of the GST Act (about members of GST groups) is to be disregarded;
    • each external Territory is treated as forming part of the indirect tax zone (within the meaning of the GST Act).

Employee has the same meaning as its ordinary or common law meaning. Where it is not known whether there is an employee/employer relationship, businesses and non-profits should consider the guidance provided by the ATO.

Employee headcount: the number of persons who are employed in New South Wales and who are permanent (full time or part time), or casual staff that have been employed by the business for more than 12 months.

Highly impacted industries means the industries in the list in Attachment A.

Maintain their employee headcount means the employer will not take active steps to end the employment relationship with their employees. Employees who have been stood down under the Fair Work Act 2009 or take leave without pay are considered employees for the purpose of headcount. Businesses will remain eligible if their employee headcount declines for reasons outside the control of the employer, for example if employees voluntarily resign.

Non-employing business means a business that does not have employees. This may include a range of entity types, such as non-employing sole traders or any other businesses without employees.

Not-for-profit organisation means an entity whose principal objective is not the generation of profit. A not-for-profit entity can be a single entity or a group of entities comprising the parent entity and each of the entities that it controls.

Payroll means the Australian Tax Office (ATO) concept of total salary, wages and other payments, as declared at W1 in a Business Activity Statement (BAS) with respect to the payments made for employees that usually worked, or were based, in New South Wales.

Qualified accountant, registered tax agent or registered BAS agent means a person:

  • qualified accountant as defined in the Corporations Act 2001;
  • registered tax agent as defined under the Tax Agent Services Act 2009; or
  • registered BAS agent as defined under the Tax Agent Services Act 2009.

Attachment A: JobSaver highly impacted industries list

Industry ANZSIC code Industry category
Accommodation and Food Services 4530 Clubs (Hospitality)
  4400 Accommodation
  4520 Pubs, Taverns and Bars
  4511 Cafés and Restaurants
  4513 Catering Services
  4512 Takeaway Food Services
Administrative and Support Services 7220 Travel Agency and Tour Arrangement Services
  7299 Other Administrative Services n.e.c.
Arts and Recreation Services 8910 Museum Operation
  8921 Zoological and Botanical Gardens Operation
  9201 Casino Operation
  9209 Other Gambling Activities
  9001 Performing Arts Operation
  9003 Performing Arts Venue Operation
  9139 Amusement and Other Recreational Activities n.e.c.
  9131 Amusement Parks and Centres Operation
  9111 Health and Fitness Centres and Gymnasia Operation
  9121 Horse and Dog Racing Administration and Track Operation
  8922 Nature Reserves and Conservation Parks Operation
  9114 Sports and Physical Recreation Administrative Service
  9112 Sports and Physical Recreation Clubs and Sports Professionals
  9113 Sports and Physical Recreation Venues, Grounds and Facilities Operation
  9002 Creative Artists, Musicians, Writers and Performers
Construction 3011 House Construction
  3019 Other Residential Building Construction
  3020 Non-Residential Building Construction
  3101 Road and Bridge Construction
  3109 Other Heavy and Civil Engineering Construction
Construction Services 3211 Land Development and Subdivision
  3212 Site Preparation Services
  3221 Concreting Services
  3222 Bricklaying Services
  3223 Roofing Services
  3224 Structural Steel Erection Services
  3231 Plumbing Services
  3232 Electrical Services
  3233 Air Conditioning and Heating Services
  3234 Fire and Security Alarm Installation Services
  3239 Other Building Installation Services
  3241 Plastering and Ceiling Services
  3242 Carpentry Services
  3243 Tiling and Carpeting Services
  3244 Painting and Decorating Services
  3245 Glazing Services
  3291 Landscape Construction Services
  3292 Hire of Construction Machinery with Operator
  3299 Other Construction Services n.e.c.
Building Cleaning, Pest Control and Gardening Services 7311 Building and Other Industrial Cleaning Services
  7313 Gardening Services
Information Media and Telecommunications 6010 Libraries and Archives
  5513 Motion Picture Exhibition
Rental, Hiring and Real Estate Services 6720 Real Estate Services
  6611 Passenger Car Rental and Hiring
  6619 Other Motor Vehicle and Transport Equipment Rental and Hiring
  6639 Other Goods and Equipment Rental and Hiring n.e.c.
Other Services 9534 Brothel Keeping and Prostitution Services
  9511 Hairdressing and Beauty Services
  9512 Diet and Weight Reduction Centre Operation
  9531 Laundry and Dry-Cleaning Services
  9539 Other Personal Services n.e.c.
  9540 Religious Services
Retail (excluding food retailing) 3911 Car Retailing
  3912 Motor Cycle Retailing
  3913 Trailer and Other Motor Vehicle Retailing
  3921 Motor Vehicle Parts Retailing
  3922 Tyre Retailing
  4129 Other Specialised Food Retailing
  4241 Sport and Camping Equipment Retailing
  4242 Entertainment Media Retailing
  4243 Toy and Game Retailing
  4244 Newspaper and Book Retailing
  4245 Marine Equipment Retailing
  4251 Clothing Retailing
  4252 Footwear Retailing
  4253 Watch and Jewellery Retailing
  4259 Other Personal Accessory Retailing
  4260 Department Stores
  4273 Antique and Used Goods Retailing
  4274 Flower Retailing
  4279 Other Store-Based Retailing n.e.c.
  4310 Non-Store Retailing
  4320 Retail Commission-Based Buying and/or Selling
Transport 4900 Air and Space Transport
  4820 Water Passenger Transport
  5010 Scenic and Sightseeing Transport
  5029 Other Transport n.e.c.
  4621 Interurban and Rural Bus Transport
  4622 Urban Bus Transport (including Tramway)
  4623 Taxi and Other Road Transport
Education and Training 8211 Sports and Physical Recreation Instruction
  8212 Arts Education
Professional, Scientific and Technical Services 6991 Professional Photographic Services
  6921 Architectural Services
  6922 Surveying and Mapping Services
  6923 Engineering Design and Engineering Consulting Services
Health Care and Social Assistance 8531 Dental Services
  8532 Optometry and Optical Dispensing
  8533 Physiotherapy Services
  8534 Chiropractic and Osteopathic Services
  8539 Other Allied Health Services
  8790 Other Social Assistance Services
Other Health Care Services 8599 Other Health Care Services n.e.c.

Attachment B: Ineligible businesses

A business is not eligible for JobSaver if any of the following apply: 

  • the Major Bank Levy was imposed on the business or a member of its consolidated group for any quarter before 1 July 2021 
  • the business is an Australian government agency (within the meaning of the Income Tax Assessment Act 1997
  • the business is a state or local governing body 
  • the business is wholly owned by an Australian government agency or local governing body 
  • the business is a company in liquidation or provisional liquidation 
  • the business is an individual who has entered bankruptcy 
  • the business has been found to have been engaged in fraud 
  • the business is a Table A provider within the meaning of the Higher Education Support Act 2003 
  • the business registered its Australian Business Number (ABN) after 1 June 2021, or a business that has backdated its ABN to before 1 June 2021 for the purposes of eligibility
  • the business is a sovereign entity, or would be a sovereign entity if subparagraphs 880-15(c)(ii) and (iii) of the Income Tax Assessment Act 1997 were disregarded
  • where passive income, such as rent, interest, dividends and royalties, is more than 50 per cent of the business’ income (note: if passive income is more than 50 per cent of a business’ income but the business is actively providing services that relate to the passive income, the business should contact Service NSW to discuss their circumstances).

Attachment C: Alternative rules for businesses that do not meet standard eligibility criteria for the COVID-19 JobSaver payment

Alternative circumstances How to demonstrate aggregated annual turnover How to demonstrate decline in turnover

1. Businesses that commenced after June 2019
(note: businesses must have been operating on 1 June 2021 to be eligible for support)

2. Businesses that have been impacted by acquisition, disposal, or restructure

3. Sole trader or small partnership impacted by sickness, injury or leave

  • Businesses applying for JobSaver must show the equivalent of $75,000 or more in annual turnover.
  • If a business is unable to demonstrate turnover for a full year, a shorter period can be accepted provided that shorter period is representative of the “normal operating environment” of the business. The turnover for this shorter period will be annualised to get an equivalent annual turnover figure for the business.
  • Businesses should generally use a minimum 3-month period to demonstrate turnover, and should provide:
  • a Business Activity Statement (BAS) for at least one quarter (or 3-monthly BAS), or
  • an Australian Tax Return annotated to show when the business commenced during the financial year.

Where a business does not have the evidence outlined above (for example, because the business started between 1 January and 1 June 2021), the following may be provided as evidence of annual turnover:

  • letter from a qualified accountant, registered tax agent or registered BAS agent; or
  • business bank account statement for a minimum 3-month period (separate from any personal accounts), or the period for which the business has been operating if less than 3 months.

As per the guidelines

4. Businesses impacted by natural disasters (e.g. drought, bushfire, flood) As per the above As per the guidelines, or a business can show a decline in turnover of 30% or more due to the Public Health Order over a minimum 2-week period within the period of restrictions (commenced 26 June), compared to the same period in 2018.
5. Businesses that are a group employing entity with a principal function of supplying employee labour to other members of the group* As per the guidelines The business may use the sum of the current GST turnovers of the group members to which it supplied employee labour services during the period within the period of restrictions and the relevant comparison period that are used to calculate decline in turnover.

* An entity will be a group employing entity with a principal function of supplying employee labour to other members of the Group where:

  • the circumstances described in paragraphs 8A(1)(a)-(b) of the Coronavirus Economic Response Package (Payments & Benefits) Rules 2020 (“JobKeeper Rules”) would apply to the entity for the whole of the period within the lockdown that is used for the purpose of assessing decline in turnover, and for the whole of the relevant comparison period; and
  • the circumstances described in paragraph 8A(2)(a) of the JobKeeper Rules would also apply to the business, if the reference to “a turnover test period during which the test time occurs” were instead a reference to “period within the lockdown”.

Attachment D: JobSaver extension for larger businesses in the tourism, hospitality and recreation industries, with annual aggregated turnover of more than $250 million up to $1 billion

Given the extended Public Health Order, and the continued uncertainty on return to business as usual, many larger businesses in the hospitality, tourism and recreation sectors are especially impacted. These businesses are often large employers and are at increasing risk of letting employees go.

The JobSaver program now extends to businesses in these sectors that have an aggregated annual turnover of more than $250 million and up to $ 1 billion.

Available funding

Eligible businesses and not-for-profit organisations with employees will receive the equivalent to 40% of weekly Payroll for work performed in New South Wales up to a maximum weekly payment of:

The weekly payment cap will be applied at the group level. Fortnightly payments will be made in arrears. Businesses will need to nominate the month in which they first experienced the required decline in turnover on or after 26 June 2021. Once approved, payments will begin from that nominated month. Businesses that met the decline in turnover requirement before 18 July will be paid from the start of the JobSaver scheme on 18 July 2021.

Eligibility criteria

Businesses and not-for-profit organisations impacted by the Public Health Order will be eligible if:

  • they have an Australian Business Number (ABN) and were operating in New South Wales on 1 June 2021;
  • they had an aggregated annual turnover of more than $250 million and up to $1 billion for the year ended 30 June 2020;
  • they experienced a decline in turnover due to the Public Health Order of:
  • they can demonstrate the relevant decline in turnover over a minimum one-month period within the lockdown (commenced 26 June), compared to the same period in 2019 or another agreed period;
  • they maintain their employee headcount from the day immediately prior to the month they first experienced the required decline in turnover while they continue to receive JobSaver payments (businesses that do not maintain the declared headcount must notify Service NSW); and
  • they operate (or one of the entities in a group operates) in one of the industries outlined in the table below:
ANZSIC Code (3 Digit) ANZSIC Industry Name
440 Accommodation
451 Cafes, Restaurants and Takeaway Food Services
452 Pubs, Taverns and Bars
453 Clubs (Hospitality)
462 Road Passenger Transport
482 Water Passenger Transport
501 Scenic and Sightseeing Transport
551 Motion Picture and Video Activities
661 Motor Vehicle and Transport Equipment Rental and Hiring
722 Travel Agency and Tour Arrangement Services
891 Museum Operation
892 Parks and Gardens Operations
900 Creative and Performing Arts Activities
911 Sports and Physical Recreation Activities
912 Horse and Dog Racing Activities
913 Amusement and Other Recreation Activities
920 Gambling Activities

Where the businesses is part of a group structure:

  • decline in turnover will be calculated for eligible entities, being entities that fall into one of the above mentioned ANZSIC codes
  • the weekly payroll of eligible entities that meet the decline in turnover test will be calculated and aggregated
  • the group will receive 40% of this weekly payroll, up to a maximum weekly payment of $300,000 or $500,000 depending on the turnover of the group
  • the group will distribute JobSaver payments to eligible entities within the group.

One entity will apply on behalf of the Group. This entity could be the Designated Group Employer (DGE) or Single Lodger (SL) for payroll tax purposes.

Non-employing business are not eligible for support under the JobSaver extension.

Evidence in support of eligibility and assessment

Eligible businesses are required to:

  • submit evidence that it has experienced the required decline in turnover due to the Public Health Order over a minimum one-month period within the lockdown (commenced 26 June), compared to the same period in 2019 or another agreed period. The applicant will be advised on the evidence required, which will likely include one or more of the following:
    • a letter from a qualified accountant, who is familiar with the workings of the business attesting to the decline in turnover, 
    • BAS statements for the comparison periods, and
    • monthly Balance Sheets and Profit and Loss Statements, or workpapers supporting GST turnover for eligible entities within a group.
  • declare their employee headcount on 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the month they first experienced the required decline in turnover;
  • declare they will maintain their employee headcount from 13 July 2021 if they receive payments from the commencement of JobSaver, or from the day immediately prior to the month they first experienced the required decline in turnover, while the business is receiving JobSaver payments; the business must notify Service NSW if employee headcount declines over the period of the payment due to any actions of the business;
    • where the business is part of a group, the group will only need to maintain their employee headcount for the entities within the group receiving JobSaver payment.
  • submit an Australian Income Tax Return and available audited financial statements to demonstrate the business had an aggregated annual turnover of more than $250 million and up to $1 billion for the year ended 30 June 2020 (applicants can choose to redact their tax file number);
    • businesses that have a substituted accounting period, or SAP, (i.e., do not have an income tax year end of 30 June 2020) can provide the business’ lodged Australian Income Tax Return for the last financial year ended prior to 30 June 2020.
  • provide evidence of how the weekly Payroll amount was calculated and submit copies of the payroll report/s filed with the ATO using single touch payroll (after redacting all personally identifiable information). The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW.
  • provide details of the businesses’ Chief Financial Officer or equivalent, who may be contacted as part of the assessment process, or for compliance purposes.
  • submit any other documents or information requested by Revenue NSW as may be required to assess the eligibility of the business.

Service NSW will receive applications from businesses in this category. These applications will be manually assessed by Revenue NSW.

A business in this category can still receive JobSaver payments if their employees are receiving the Commonwealth’s COVID-19 Disaster Payment.

From 10 September 2021, to be eligible for ongoing fortnightly payments, businesses will need to declare they experienced the required decline in turnover due to the Public Health Order in the preceding month, and that they continue to maintain their employee headcount.