JobMaker Limitations 

The following are Jobmaker Limitaions:

• STP reporting of employees who have been nominated for the JobMaker Hiring Credit is expected to occur at the point of hiring during the JobMaker period dates, and prior to making a claim, noting it may take up to 72 hours for this information to be processed by ATO and made available for JobMaker Hiring Credit purposes. Nominations will continue to report on STP reports unless overridden by nomination correction code which will then supersede the nomination.

• If an employee who has been nominated for JobMaker Hiring Credit ceases employment within 12 months of being hired the employer must inform the ATO of this via an STP payroll event.

• When reporting a rehire nomination the commencement date of the rehire must not be prior to the cessation date of the original nomination. A rehire nomination cannot be reported if a cessation date has not been reported for the original nomination. The design for rehires does not support multiple rehires after one rehire, should this occur an employer will need to contact the ATO directly to manage this situation.

• STP reporting per period (quarterly) that employee nominated met the eligibility criteria. Reporting of an employee meeting of the minimum hours test is expected to occur at the point where the employer has confirmed the employee has met the test for the period, and prior to making a claim for the period, noting it may take up to 72 hours for this information to be processed and made available for JobMaker Hiring Credit purposes. Periods will continue to report on STP reports unless overridden by period correction code which will then supersede the nomination.

• Only report a correction/remove of a previously provided code for nominations where previously a nomination code was incorrectly sent.

• Only report a correction/remove of a previously provided code for periods where previously a period code was incorrectly sent. 

• The JobMaker Hiring Credit claim process will be online via ATO Online services and will not be managed via STP.

• Claims and amendments to claims must be undertaken within the claim period for each JobMaker period.

• Employer to determine employers eligibility, employee notification and period declaration ( calculate minimum hours requirement )