Skip to content

Handling JobMaker payments

You can no longer register employees in this scheme. 

The final JobMaker period ended on 6 October 2022. Claims for eligible employees employed during this period need to be made before 31 January 2023 with STP reporting for the period due on 28 January 2023.

Learn more on the ATO website.

The JobMaker Hiring Credit scheme is a government incentive that encourages businesses to employ job seekers aged 16–35.

Eligible businesses can access the JobMaker Hiring Credit for each eligible employee hired between 7 October 2020 and 6 October 2021.

For all the details, visit the ATO website.

Terminating a JobMaker employee or updating their details? See the FAQs below for details.

Key points

  • Tick

    DO NOT manually create payroll categories for JobMaker

  • Tick

    Nominate and declare eligible employees via Single Touch Payroll reporting

  • Tick

    Pay eligible employees as normal and claim a credit from the ATO for each JobMaker period

  • Tick

    Credits are $200/week for eligible additional employees aged 16–29, and $100/week for those aged 30–35.

Let's dive right in.

1. Check if your business is eligible

Visit the ATO website to check if your business is eligible for JobMaker. If eligible, you'll need to register for JobMaker with the ATO. You only need to register once.

Make sure you register before the due date for the first JobMaker period you're claiming for.

You don't need to be registered before you hire eligible employees.

2. Check if an employee is eligible
You can only claim JobMaker payments for eligible employees.

You can only claim JobMaker payments for eligible employees.

According to the ATO, employees are eligible if they:

  • are an employee of your business during the JobMaker period

  • are aged 16–35 years old when they started employment

  • started employment between 7 October 2020 and 7 October 2021

  • worked or have been paid for an average of at least 20 hours per week they were employed in the JobMaker period

  • have completed a JobMaker Hiring Credit employee notice for the employer

  • have not already provided a JobMaker Hiring Credit employee notice to another current employer

  • received one of these payments for at least 28 consecutive days (or 2 fortnights) in the 84 days (or 6 fortnights) prior to starting employment

    • JobSeeker Payment

    • Parenting Payment

    • Youth Allowance (except if they were receiving the allowance because they were undertaking full-time study or are a new apprentice).

Employees who started their current employment 12 months or more before the start of the period.

Employees who started their current employment with a business 12 months or more before the first day of a JobMaker period are not an eligible employee for that period.


3. Nominate eligible employees

You need to nominate your eligible employees to let the ATO know they're part of the JobMaker scheme. You'll do this only once for each employee.

Before nominating

Make sure each eligible employee has completed a JobMaker employee notice to verify they meet the eligibility requirements. You don't need to send the completed notice to the ATO but keep a copy for your records.

To be able to claim JobMaker payments for an employee, nominate them before the due date for their first JobMaker period.

JobMaker period

JobMaker period dates

Due date for nominating employees

1

7 Oct 2020 – 6 Jan 2021

27 Apr 2021

2

7 Jan 2021 – 6 Apr 2021

28 Jul 2021

3

7 Apr 2021 – 6 Jul 2021

28 Oct 2021

4

7 Jul 2021 – 6 Oct 2021

28 Jan 2022

5

7 Oct 2021 – 6 Jan 2022

27 Apr 2022

6

7 Jan 2022 – 6 Apr 2022

28 Jul 2022

7

7 Apr 2022 – 6 July 2022

28 Oct 2022

8

7 Jul 2022 – 6 Oct 2022

28 Jan 2023


4. Declare employee eligibility for a claim period

If a nominated employee has completed a minimum average of 20 hours of work per week across a JobMaker period, you can declare this to the ATO each JobMaker period. You can work out an employee's average hours (either worked or paid) by dividing the total hours worked by the number of weeks in the JobMaker period.

To learn more about eligible employees and the minimum hours requirement, visit the ATO website.

For hourly-based employees, run the Payroll advice report for the JobMaker period to see their paid hours (Reporting menu > Reports > Payroll tab > Payroll advice). For salaried employees, check the Hours in a pay cycle in their employee record (Payroll menu > Employees > click the employee > Payroll details tab > Salary and wages).

Here are the due dates for declaring employee eligibility for each JobMaker period.

JobMaker period

JobMaker period dates

Due date for declaring employee eligibility

1

7 Oct 2020 – 6 Jan 2021

27 Apr 2021

2

7 Jan 2021 – 6 Apr 2021

28 Jul 2021

3

7 Apr 2021 – 6 Jul 2021

28 Oct 2021

4

7 Jul 2021 – 6 Oct 2021

28 Jan 2022

5

7 Oct 2021 – 6 Jan 2022

27 Apr 2022

6

7 Jan 2022 – 6 Apr 2022

28 Jul 2022

7

7 Apr 2022 – 6 July 2022

28 Oct 2022

8

7 Jul 2022 – 6 Oct 2022

28 Jan 2023

5. Claim JobMaker payments

The final JobMaker period ended on 6 October 2022. Claims for eligible employees employed during this period need to be made before 31 January 2023 with STP reporting for the period due on 28 January 2023.

Learn more on the ATO website.

You can make your JobMaker claims online with the ATO via either:

Your registered tax or BAS agent can also submit your claim for you. Here are the dates you can submit your claim for each JobMaker period:

Period

JobMaker period

STP reporting due date

Claim period

1

7 October 2020 – 6 January 2021

27 April 2021

1 February 2021 – 30 April 2021

2

7 January 2021 – 6 April 2021

28 July 2021

1 May 2021 – 31 July 2021

3

7 April 2021 – 6 July 2021

28 October 2021

1 August 2021 – 31 October 2021

4

7 July 2021 – 6 October 2021

28 January 2022

1 November 2021 – 31 January 2022

5

7 October 2021 – 6 January 2022

27 April 2022

1 February 2022 – 30 April 2022

6

7 January 2022 – 6 April 2022

28 July 2022

1 May 2022 – 31 July 2022

7

7 April 2022 – 6 July 2022

28 October 2022

1 August 2022 – 31 October 2022

8

7 July 2022 – 6 October 2022

28 January 2023

1 November 2022 – 31 January 2023

Learn all about the claims process on the ATO website.

6. Set up an account to receive JobMaker payments

To keep track of the JobMaker payments you receive from the ATO, you'll need a new income account. Remember—you'll pay your eligible employees as normal under JobMaker, then you'll claim a credit from the ATO each quarter.

You can set up this account as an "other income" type account (8-xxxx), but you could also set it up as an income account type (4-xxxx). If you're not sure which account type best suits your business, check with an accounting advisor.

  1. Go to the Accounting menu and choose Chart of accounts. The Accounts page appears.

  2. Click Create account. The Create account page appears.

  3. Select Detail account.

  4. For the Account type, choose Other income.

  5. Enter a 4-digit Account number after the dash which suits your accounts list. For example, 8-5600.

  6. For the Account Name enter JOBMAKER CLAIMS RECEIVED, to help you and your employees identify the JobMaker payments.

  7. For the Tax code, choose N-T

  8. Once you're done, click Save.

7. Receive JobMaker payments from the ATO

The JobMaker payments you receive from the ATO will be deposited into your nominated bank account.

How you record these payments in AccountRight depends on whether or not you have a bank feed set up on that account.

FAQs