Date posted: 13/12/2020

JobMaker Hiring Credit Rules and Reporting Obligations

Registrations are now open for new JobMaking Hiring Credit. Rules and Reporting Obligations are legislated.

In brief

  • New JobMaker Hiring Credit Rules and Reporting Obligations Determination have been legislated
  • Registrations are now open
  • Numerous eligibility conditions apply, however the ATO has provided detailed and step by step guidance to help employers and practitioners determine eligibility and navigate the system to make a claim

The new JobMaker Hiring Credit Rules were registered as a legislative instrument on 4 December 2020. The Treasurer’s legislative instrument sets out the eligibility conditions for the JobMaker Hiring Credit.

Key points include:

  • Registrations are now open.
  • The program applies to new employees commencing between 7 Oct 2020 and 6 Oct 2021.
  • The program operates from 7 Oct 2020 to 6 Oct 2022 (over a two-year period).
  • Claims can be made for each additional eligible employee for up to 12 months from the start of their employment (within the two-year period).
  • A rate of $200/week applies to eligible employees aged 16–29 at the time their employment commences.
  • A rate of $100/week applies to eligible employees aged 30–35.
  • Employers and employees must meet a number of eligibility conditions and other tests, including a headcount increase requirement.

The ATO has released detailed and pragmatic, step-by-step guidance for employers and practitioners to follow in determining eligibility and on how to navigate the system to make a claim.  

The Commissioner has also registered a Determination on the reporting obligations of employers participating or seeking to participate in the JobMaker scheme.        

Treasurer’s JobMaker Rules

Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 9) 2020.

Commissioner’s Determination

JobMaker Hiring Credit Reporting Obligations Instrument 2020.

Read more

ATO guidance material

The JobMaker Hiring Credit scheme is an incentive for businesses to employ additional young job seekers aged 16–35 years.

Read more