2. Changes affecting business tax payers

2.2 JobMaker Hiring Credit

Employees may be employed on a permanent, casual or fixed term basis.

To be an ‘eligible employee’, the employee must:

be aged (i.e., at the time their employment started) either:
- 16 to 29 years old, to attract the payment of $200 per week; or
- 0 to 35 years old to attract the payment of $100 per week;
have worked at least 20 paid hours per week on average for the full weeks they were employed over the reporting period;
have commenced their employment during the period from 7 October 2020 to 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; and
be in their first year of employment with this employer and must be employed for the period that the employer is claiming for them.

Certain exclusions apply, including employees for whom the employer is also receiving a wage subsidy under another Commonwealth program.