For business turnovers between $75K and $50M
To here to apply online:
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.
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.
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.
Eligible businesses and not-for-profit organisations that do not have any employees will receive $1,000 per week.
Larger businesses in the hospitality, tourism and recreation industries with a 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.
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.
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.
- 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, 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.
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.
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.
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.
For non-employing businesses, the business receiving payments must be the primary income source for the associated person. Individuals with more than one non-employing business may only claim payment for one business.
Employees can receive Commonwealth COVID-19 Disaster Payments if their employer is receiving JobSaver.
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.
- How funding may be used
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.
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.
- Application process
Applications will open on 26 July 2021 and close after 11:59pm on 18 October 2021.
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.
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 the commencement of JobSaver on 18 July 2021. Once approved, payments will begin from that nominated fortnight.
Supporting evidence
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.
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
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.
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: refer to Service NSW Jobsaver guideline..
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 $250million (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.
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
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.
6.12 Businesses requiring assistance with their online application can contact Service NSW on 13 77 88.
For more information about Covid-19 NSW JobSaver: