up to $10 000 for every new job created





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Frequently Asked Questions

It's a big list so we have separated it into categories to make it a bit easier to find your particular answer...

Eligibility

Registration

Amounts, Payments and Claims

Calculating Number of Employees


Eligibility

If an employee started in a new job prior to 1 July 2016 would that be eligible employment?

No, the new job must have commenced between 1 July 2016 and 30 June 2018 inclusive.

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What is a new job?

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.

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Is filling a vacancy considered a new job?

If the position has been vacant in your organisation for more than 60 days it would be considered a new job.

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What is a full-time 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.

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Are part-time and casual jobs eligible for the grant?

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.

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If a casual worker normally works 30 hours a week but only works 20 hours on certain weeks or not at all but their average hours will exceed 22 hours, would they 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.

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What is an eligible apprentice or trainee?

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 2009. A list of declared trades and vocations is available here.

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I have created a new full time position with two new employees job sharing would that 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 – No, if the new employee does not work at least 22 hours per week on average.

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What is considered work performed mainly in South Australia?

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.

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Are Government employers eligible for the grant?

Federal, State or local Government employers are not eligible for the grant.

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Are employment agents / labour hire companies eligible to apply for grants for workers they on-hire?

No, workers on-hired by employment agency / labour hire companies would not be eligible as they are not considered common law employees.

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If my business is not registered in South Australia can I still apply?

Yes – you may still be eligible for South Australian employees that perform work wholly or mainly in South Australia.

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Is a Group Training Organisation eligible to register for the Job Accelerator Grant scheme?

No – Group Training Organisations are not considered eligible employers for the Job Accelerator Grant scheme.

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What if I take on an apprentice from a Group Training Organisation and employ them in a new job?

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.

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If the person worked in the business prior to 1 July 2016 through a Group Training Organisation would they be eligible for the grant if the business now employs them directly?

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).

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Does the same person need to stay in the new role for the business to receive the grant?

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.

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If I register a new job that will meet eligibility however and an existing employee leaves in a few months time. Am I still eligible?

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.

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I employed a person on a casual basis prior to 1 July 2016 and wish to create a new full time position for them, is this eligible employment for the grant?

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.

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My business has created an additional new position which an existing employee will be promoted to and I will employ a new person to back fill the existing employee’s position. Would either of these positions be eligible for the grant?

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.

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What happens if my company merges with or is taken over by another company?

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.

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If a business is acquiring the assets of another company including some of the staff of the other company, would they be eligible?

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.

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Two businesses with separate ABNs merge into a new company with a new ABN and the existing employees of the two are now employed by the new ABN. Would those positions be eligible for the Job Accelerator Grant?

The existing transferred employees are not eligible for the grant as they are not new positions created.

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My business has had a change in ABN. The existing employees are now being employed by the new company (new ABN). Would those positions be eligible for the Job Accelerator Grant?

Those existing employees would not eligible for the grant as they are not new positions created.

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Is the $5 million wage threshold assessed as an individual entity or on a group basis?

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.

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Which grant would a payroll tax exempt employer be 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.

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If a business is receiving other grants or subsidies from other Government departments does it exclude them from registering for the Job Accelerator Grant Scheme?

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.

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Is there a restriction on the number of grants you can apply for?

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.

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What is the grant period?

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.

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What is the minimum employment period?

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.

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What is a (common law) employee?

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.

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What if the business currently has a volunteer working (unpaid) who then becomes an employee (paid) would that new job be eligible?

Yes as long as the employment meets all other conditions of the scheme.

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If a current sole trader/owner of a small business/start-up wishes to become an employee and draw a wage, will this be considered the creation of a new job for the purposes of the Job Accelerator Grant?

Yes as long as all other conditions of eligibility have been met.

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I’m a sole trader, if I employ a relative, such as my husband/wife, will the position be eligible?

Yes as long as all other conditions of the grant scheme have been met.

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What happens if my business ceased to operate during the grant period?

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.

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Will I still receive the Small Business Payroll Tax Rebate if I apply for the Job Accelerator Grant?

Yes, as long as your business meets the eligibility you will receive the Small Business Payroll Tax Rebate.

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Registration

How do I register for the Job Accelerator Grant Scheme?

Online registration is available.

The eligible employer must register the new job within 90 days after each new job commences.

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What if I do not register the new job for the grant within the 90 day time period?

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.

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What documentation needs to be supplied for the grant application?

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:

  • Your most recent BAS statement
  • Wage records or personnel records such as:
    • a payroll summary report listing the individual employees and their employment status (i.e. full-time, part-time or casual); and/or
    • payslips for all employees for the pay week previous to the job start date.
  • Group Training Organisation Agreement (if applicable)

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How do I register another new job?

Log into your account and select the Manage Grant menu.

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Amounts, Payments and Claims

What happens if my wages are more than $5 million in the financial year immediately prior to claiming the grant payable at the 2nd year anniversary?

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.

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If I am registered for payroll tax but do not have a payroll tax liability does this mean that I will be eligible for the Job Accelerator Grant ($10 000)?

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).

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If I am grouped for payroll tax but I do not have a payroll tax liability (my group does have a payroll tax liability) as at 30 June of the 1st anniversary claim which grant would I be entitled to?

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.

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If I claimed the Job Accelerator Grant for Small Business & Start-ups (up to $4000) for the 1st anniversary and then became liable for payroll tax as at 30 June of 2nd anniversary claim, would I then be eligible for the Job Accelerator Grant (up to $10 000) for that 2nd anniversary claim?

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.

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Will I receive the grant immediately after I register the new jobs?

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.

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When I reach the anniversary date, how do I claim the grant?

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.

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How will I receive payment for the grant?

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.

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What if I do not lodge a claim for the grant within the 90 day time period of the 1st and 2nd anniversary date of employment?

If you do you claim within this 90 day period you will be ineligible for a grant for this new employment.

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What happens if the employment type changes during the grant period (for example, part-time to full-time or vice versa)?

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.

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What if I receive a grant and it is later determined that I am not eligible?

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.

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Calculating Number of Employees

How do I calculate my full time equivalent (FTE) employees?

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:

  • on the date of appointment of a person in a new job, exclude the person employed in the new job; and
  • on the first and second anniversaries of commencing the new job, include the person employed in the new job.

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.

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What employees do I include in my FTE calculation?

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.

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Do I include interstate employees in the FTE employee calculation?

No – include only South Australian employees

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Is overtime included in determining the average hours worked by an employee?

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.

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If employees are on sick leave or annual leave do I include them in the FTE calculation?

Yes, include those employees on leave, who if working would perform their services wholly or mainly in South Australia.

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If employees are on Work Cover or maternity leave do I include them in the FTE calculation?

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 role is being back-filled by a new employee from outside your organisation and this person will stay with your business when the person on leave returns.

The person replacing/back filling should not be included where:

  • you have back-filled the role with an existing employee from your organisation while the person is on leave, or
  • you have back-filled the role with a new employee from outside your organisation and the person back-filling in the role will leave when the person on leave returns.

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