JobKeeper 2.2: from 04 January 2021

With the second extension period of the JobKeeper scheme taking effect from 04 January 2021, it's timely to review the key dates in relation to the end of JobKeeper 2.1 and the start of JobKeeper 2.2.

By now, most businesses are aware of the basic criteria they need to satisfy for JobKeeper, so our overview below outlines the key dates relating to the changeover of extension periods in the JobKeeper scheme.

04 January 2021

JobKeeper 2.2 starts and the payment rates change for your eligible employees. The new fortnightly payment rates are $1,000 and $650 before tax (depending on the employee's or business participant's tier, based on hours worked).

The ATO has also allowed employers until 04 January 2021 to meet the wage condition for Fortnight 20 (21 Dec - 03 Jan) due to the long week-end.

Employers currently enrolled in JobKeeper must ensure that employees have been paid $1,200 or $750 (depending on the employee’s tier) for the fortnight ending 03 January 2021.

28 January 2021

The ATO has extended the due date for the December monthly declaration to 28 January 2021. While other monthly declarations have been due by the 14th of the month, this is an extended date due to holiday closures.

However, the JobKeeper subsidy for December will not be paid by the ATO until the declaration is lodged. The extended date only applies for the December declaration. The due dates for all other monthly declarations will remain as the 14th day after the end of the month.

By 31 January 2021

New entities enrolling for JobKeeper 2.2 will need to enrol and submit their decline in turnover to the ATO.

JobKeeper 2.2 covers the fortnights from 04 January 2021 to 28 March 2021. The decline in turnover form will be available on the ATO systems from 04 January 2021, and must be submitted before the monthly declarations can be completed.

In order to be eligible for JobKeeper payments for these fortnights, employers need to show their actual GST turnover has declined in the December 2020 quarter relative to a comparable period (either December 2019, or another period as allowed by the alternative tests).

31 January 2021

For JobKeeper Fortnights 21 and 22 only (04 - 17 Jan and 18 - 31 Jan), the ATO is allowing employers until 31 January 2021 to pay their employees (ie. meet the wage condition).

Employers who are enrolling for JobKeeper 2.2 must ensure that employees have been paid $1,000 or $650 (depending on the employee’s tier) for the fortnights ending 17 January 2021 and 31 January 2021.


The sooner you complete and submit your decline in turnover and business monthly declaration, the sooner the ATO can process your JobKeeper payment.

It's important to remember though that your business must, at minimum, pay eligible employees the set JobKeeper rates of pay from 04 January 2021 (ie. satisfy the wage condition) before receiving payments from the ATO.

For a comprehensive look at the JobKeeper scheme, download our JobKeeper 2.0 Guide here.


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