HSA May 2021

What are the eligibility criteria for
employees?
To be an eligible employee, the
employee must:
• Be aged between 16 to 35
years old;
• Have worked at least 20 paid
hours per week on average for the
full weeks they were employed
over the reporting period;
• Commenced their employment
between 7 October 2020 and 6
October 2021;
• Have received the JobSeeker
Payment, Youth Allowance
(Other), or Parenting Payment
for at least one month within the
past three months before they
were hired;
• Be in their first year of
employment with this
employer; and
• Must be employed for the
period that the employer is
claiming for them.
Employees may be employed on a
casual, part-time or full-time basis.
Employees for whom the employer
is receiving a wage subsidy under
another Commonwealth program
are not eligible employees.
What eligibility criteria exists for
employers?
Employers are eligible to receive the
JobMaker Hiring Credit if they:
• Have an ABN
• Are up to date with tax lodgement
obligations
• Are registered for PAYG
withholding
• Are reporting through Single
Touch Payroll
• Meet the additionality criteria;
• Are claiming in respect of an
eligible employee; and
• Have kept adequate records of
the paid hours worked by the
employee they are claiming the
hiring credit in respect of.
What is the additionality criteria?
To receive the JobMaker Hiring
Credit, the employee must be in
an additional job created from 7
October 2020.
The additionality criteria require that
there is an increase in:
• The business’ total employee
headcount (minimum of one
additional employee) from the
reference date of 30 September
2020; and
• The payroll of the business for
the reporting period, as compared
to the three months to 30
September 2020.
The amount of the hiring credit
claim cannot exceed the amount
of the increase in payroll for the
reporting period.
Total employee headcount on 30
September 2020 and payroll in the
three months to 30 September 2020
represent the baseline values for the
employer.
How do employers register?
Employers can register via the ATO
online services. Employers do not
need to be registered at the time
that they hire an employee in order
to be eligible. Registration can occur
at any time before a claim is made.
For more information in relation to
the JobMaker Hiring Credit click
on the link below: https://www.ato.
gov.au/General/JobMaker-Hiring-
Credit/In-detail/JobMaker-Hiring-
Credit-guide/
STATE GOVERNMENT
SUPPORT
In addition to the support provided
by the Australian Government,
there is also additional support
provided by the South Australian
Government, particularly in relation
to apprentices and trainees.
Flexible Apprenticeships Employer
Bonus Payment – apprentices and
trainees
Under Skilling South Australia,
eligible employers will receive a
bonus payment of $3,000 for the
first 1,000 school enrolled students
who successfully complete their
South Australian Certificate of
Education (SACE) as well as their
apprenticeship.
The bonus payment applies to those
employers that employ a school
student under a contract of training
at a minimum of a Certificate III
level and upwards.
The payment is paid in two
instalments with the first instalment
($1500) paid once the apprentice or
trainee has successfully completed
their SACE and the first 12 months
of their training contract, and the
second instalment ($1500) on
completion of the first 24 months of
the training contract, OR successful
completion of the training contract,
whichever is sooner.
For further information visit:
https://www.skills.sa.gov.au/
business/support-for-business/
flexible-apprenticeships-employerbonus-payment
TRAVEL AND ACCOMMODATION
ALLOWANCE – APPRENTICES
AND TRAINEES
If your business is in rural or
regional South Australia, you can
access allowances for travel and
accommodation associated with
hiring an apprentice or trainee.
For further information visit:
https://www.skills.sa.gov.au/
business/support-for-business/
travel-and-accommodationallowance
EQUIPPED FOR WORK –
APPRENTICES AND TRAINEES
Employers may be eligible to be
reimbursed up to $10o0 for the
costs of essential equipment or
services when hiring an apprentice,
including tools and protective
clothing.
For further information visit: https://
www.skills.sa.gov.au/business/
support-for-business/travel-andaccommodation-allowance
For further information on any of
these Federal or state government
incentives contact Owen at the
AHA|SA office on 8232 4525.
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