JobKeeper payments and workers stood down during COVID-19 may impact reporting when submitting backdated quarterly returns.
Workers stood down due to COVID-19
The following information may help employers understand reporting requirements when a worker was stood down due to COVID-19.
Stood down for a portion of the quarterly reporting period due to COVID-19
What to report: You must report the actual hours worked and the ordinary pay of each worker (at their usual hourly rate). You should record 'Stood down during quarter' in the comment section.
Stood down for the entire quarter during COVID-19
What to report: You must include this worker on the return and report their hours worked and ordinary pay as NIL. You need to record 'Stood down’ in the comment section to show the worker was not terminated.
Note: If a worker has been paid leave or for a public holiday during this period the associated hours and pay are reportable.
Workers stood down with JobKeeper
Employers who received JobKeeper subsidies are only required to report the actual hours worked and the ordinary pay of their workers (at their usual hourly rate) in their quarterly return. You do not need to record JobKeeper payments your business received during the quarter.
The examples below explain how to report workers who were stood down during COVID-19 and received a JobKeeper payment.
Stood down for a portion of the quarterly reporting period during COVID-19 and received a JobKeeper payment
What to report: You must report the actual hours worked and ordinary pay of each worker (at their usual hourly rate). You need to record 'JobKeeper payment’ in the comment section.
Stood down for the entire quarter during COVID-19 and received full JobKeeper payment
What to report: You must include this worker on the return and report their hours worked and ordinary pay as NIL. You need to record 'JobKeeper payment’ in the comment section to show the worker was not terminated.
For further information contact us on 1800 517 158 or email enquiries@plsa.vic.gov.au.
Further information
Quarterly returns information sessions
Online sessions to help you understand how to successfully complete your quarterly returns.
Employer obligations
Details about your obligations to your workers and legal requirements under the Scheme.
Compliance and enforcement
Information about the Authority's compliance and enforcement position and how the Authority will achieve compliance with the Act.
Updated
