It's a big list so we have separated it into categories to make it a bit easier to find your particular answer...
Calculating Number of Employees
No, the new job must have commenced between 1 July 2016 and 30 June 2018 inclusive.
No, the new job must have commenced between 1 July 2016 and 30 June 2018 inclusive.
It is the employment of an additional person that meets the following criteria:
For the Job Accelerator Grant, a new job is created if the number of your FTE employees increases and that FTE level is maintained over a 12 to 24 month period from the creation of the new position.
For the Job Accelerator Grant for Small Business & Start-ups, a new job is created if the number of your employees working at least 22 hours per week increases and that level is maintained over a 12 to 24 month period from the creation of the new position.
If the position has been vacant in your organisation for more than 60 days it would be considered a new job.
For the purposes of the grant any position where an employee’s standard or average hours of work per week is 35 hours or more will be considered full-time
It does not need to be a permanent full time job. A casual or part-time employee that works a standard or average 35 hours or more per week will be considered a full-time employee for the purposes of the grant scheme.
Yes, if you employ a person in either a part-time or casual position that meets the definition of a ‘new job’ then that employment will be eligible.
For the Job Accelerator Grant the grant amount for part time or casual employees (that work less than 35 hours per week) will be pro-rated based on FTE hours of employment. Please refer to How do I calculate my full time equivalent (FTE) employees?
For the Job Accelerator Grant for Small Business & Start-Ups there is no pro-ratering. The new employee must work at least 22 hours per week over the grant period to be eligible.
Job Accelerator Grant – Yes, the amount will be pro-rated based on the workers average hours worked.
Job Accelerator Grant for Small Business & Start-ups – Yes, as long as casual or part-time employees work at least 22 hours per week on average during the grant period, they will qualify for the full grant amount.
An apprentice or trainee will be eligible for the additional grant as long as they are being trained under an approved training contract in an occupation that is declared to be a ‘trade’ or ‘vocation’ under Section 6 of the Training and Skills Development Act 2008. A list of declared trades and vocations is available here.
Job Accelerator Grant - Yes, the amount will be pro-rated based on the workers average hours worked.
Job Accelerator Grant for Small Business & Start-ups – No, if the new employee does not work at least 22 hours per week on average.
The employee must at least perform more than 50% of their services in South Australia during the grant period to be entitled to the grant.
For example, if an employee works only six months out of the 12 in SA they would not be entitled to the grant, as they have not performed more than 50% of their services in South Australia.
Federal, State or local Government employers are not eligible for the grant.
No, workers on-hired by employment agency / labour hire companies would not be eligible as they are not considered common law employees.
Yes – you may still be eligible for South Australian employees that perform work wholly or mainly in South Australia.
No – Group Training Organisations are not considered eligible employers for the Job Accelerator Grant scheme.
The employment of an apprentice or trainee in a new job would qualify as long as all other eligibility criteria have been met.
Even though the apprentice is not paid directly by the business it will be considered eligible employment for the scheme.
If the person worked in the business in the last 12 months they would not be eligible.
The person cannot have worked for the employer claiming the grant in the previous 12 months (including other group members where the business forms part of a group for payroll tax purposes).
No, the same person does not need to be in that role at the anniversary date.
Employment is maintained if there is always a person employed in the position for which the grant is claimed.
If a person is to leave a position, the employer must replace the person within 60 days to continue to be eligible. That is, the job must not be vacant for more than 60 days.
You may still be eligible as long as your FTE level does not drop below the required number for more than 60 days during that grant period.
No, as you will not be employing an additional person.
The grant is available to businesses that employ additional South Australian full-time, part-time and casual employees, and maintain them for at least 12 months.
There has been an additional new position created and a new employee employed. This scenario would be eligible for the grant on the new employee’s position as that is the point where there has been an increase in the business’ FTE level.
Where businesses merge or are taken over, grants will be available to only those positions that were registered for a grant prior to the merger or takeover.
If this has occurred please email RevenueSA at jobsgrant@sa.gov.au to advise.
You may be eligible for a grant for new employees that are hired after a company merger or takeover however you will need to provide sufficient evidence (such as a payroll summary, employment contract) to prove that these are bona fide new employees.
The existing transferred employees are not eligible for the grant as they are not new positions created.
Those existing employees would not eligible for the grant as they are not new positions created.
If your organisation is part of a group for payroll tax, it will be based on the group’s wages.
Wages also includes superannuation, commissions, fringe benefits etc.
This is determined at the financial year prior to claiming the grant (first anniversary).
For example; ABC Pty Ltd hires a finance officer on 1 August 2016. The wages paid during the 2016-17 financial year will determine which grant the business is eligible for.
If the organisation has payroll tax exemption then they are entitled to register and claim the Job Accelerator Grant for Small Business & Start-ups (up to $4000) providing their total Australian wages in the financial year immediately prior to claiming the grant are not more than $5 million and the other eligibility criteria for this grant are satisfied.
No – you will be eligible to register for the scheme. The only scenario where you would be ineligible is where the organisation is exempt from payroll tax (e.g. a charitable organisation) and the new job(s) is being funded from additional grant revenue provided by the State Government.
No restriction. If a business created 10 new jobs, they could apply for 10 grants as long as all other conditions of the eligibility criteria have been met.
The grant period is the period between the commencement of a new job and that jobs 1st and 2nd anniversary.
The new job must have commenced between 1 July 2016 and 30 June 2018 inclusive and the eligible employer must register the new job within 90 days after each new job commences.
The minimum employment period is 12 months to receive the partial grant. To receive the full grant, the minimum employment for the new job is two years starting on the date the employment commenced.
Only workers engaged as employees will be eligible for the grant.
An employee works in your business and is part of your business, whereas a contractor is running their own business and provides services to your business.
Contractors and employment agency on-hired workers are not considered to be employees.
Yes as long as the employment meets all other conditions of the scheme.
Yes as long as all other conditions of eligibility have been met.
Yes as long as all other conditions of the grant scheme have been met.
Your eligibility for the grant in this case would be dependent on the timing of the business ceasing to employ.
For example, if your business ceased within six months of the grant period then you would not be eligible to claim the grant as the increase in the FTE level must be maintained for a minimum of 12 months. However if your business ceased within 18 months of the grant period then you would be eligible to claim the 1st year anniversary grant.
Yes, as long as your business meets the eligibility you will receive the Small Business Payroll Tax Rebate.
Online registration is available.
The eligible employer must register the new job within 90 days after each new job commences.
A registration must be made by an eligible employer within 90 days after each new job commences. Please contact RevenueSA if you are unable to register within the 90 day time period.
When registering the new job you must provide your FTE/employee levels. The employer is also required to upload some supporting documentation.
The supporting documentation to be provided should be sufficient to enable RevenueSA to substantiate the FTE/employee levels you have declared. Evidence you provide must include:
Log into your account and select the Manage Grant menu.
If you were eligible for the 1st anniversary claim, then you will still continue to be eligible for the 2nd anniversary claim as long as you have continued to maintain your FTE level.
No, if you (or your group) do not have a payroll tax liability in the financial year immediately prior to you claiming the first payment of the grant then you would be eligible for the Job Accelerator Grant for Small Business & Start-Ups ($4000).
If your group has a payroll tax liability as at 30 June then all members in the group would be entitled to the Job Accelerator Grant (up to $10 000 per FTE) including the members that did not have a payroll tax liability.
Yes, the Job Accelerator Grant for Small Business and Start-ups applies where you are not liable for payroll tax during the relevant 12 month employment period of the new person.
If you then become liable for payroll tax in the relevant 12 months you would be eligible for the Job Accelerator Grant and vice versa.
In this example, you would be paid $2000 on the first anniversary date and $5000 on the second anniversary date as long as all other conditions of the grant scheme have been met.
Once you have registered the new jobs your eligibility will be assessed at the 1st year anniversary and the 2nd year anniversary. At each anniversary you will need to lodge an online claim within 90 days of the anniversary date. If all the eligibility for the grant has been met you will be paid the grant via EFT.
To claim the grant you will need to complete an online claim for each new job by accessing your original grant application. As part of your claim you will be required to provide new FTE figures as at the anniversary dates and supporting documentation to confirm your eligibility for the grant.
You will need to make a claim within 90 days of the anniversary date.
RevenueSA will send an email to your registered email address when you anniversary date approaches to advise you of the steps to take.
The grant payment will be issued via EFT. Your bank account details will be required when you complete a claim for the grant at the anniversary.
If you do you claim within this 90 day period you will be ineligible for a grant for this new employment.
You may still be eligible for the grant but the grant amount may need to be paid on a pro-rata basis.
If this has occurred please email us at jobsgrant@sa.gov.au to advise.
The grant will be required to be repaid if you did not satisfy all the eligibility criteria.
You are obligated to contact RevenueSA within 90 days of receipt of the grant where you determine that you may not be eligible.
When you complete the grant applications, the online system will determine this calculation based on the numbers you enter.
To calculate the number of employees under both the Job Accelerator Grant and the Job Accelerator Grant for Small Business & Start-ups:
The Commissioner of State Taxation may agree to a different or compromise method of calculating the number of employees if it is too difficult or costly to determine using the below calculation.
For the Job Accelerator Grant:
To calculate your number of FTE employees, use the following formula:
FTE = F + A/35
Where:
F = number of SA full-time employees (people who work 35 hours or more per week) on that date
A = total number of hours worked in the preceding pay week by all SA part-time and casual employees employed in that week
Note: You should also include persons working in your business where that person has been sourced from a Group Training Organisation.
For the Job Accelerator Grant for Small Business & Start-ups:
To calculate your number of employees, use the following formula:
Employees = F + B
Where:
F = number of SA full-time employees (people who work 35 hours or more per week) on that date
B = total number of SA part-time and casual employees that worked more than 22 hours in the preceding pay week
Note: You should also include persons working in your business where that person has been sourced from a Group Training Organisation.
Include only those that work wholly or mainly in South Australia. Employees must at least perform more than 50% of their services in South Australia during the grant period to be entitled to the grant.
No – include only South Australian employees
Include the overtime hours worked by part-time and casual employees when determining their average hours worked.
Please note: if overtime worked causes the part-time or casual employee to work 35 hours or more this employee will be treated as one FTE consistent with the formula.
Yes, include those employees on leave, who if working would perform their services wholly or mainly in South Australia.
Employees on WorkCover or maternity leave should always be included in the FTE calculation. In addition, any person replacing/back filling the position may also need be included depending on the situation.
The person replacing/back filling should be included where:
The person replacing/back filling should not be included where:
