The ATO has now announced an extension of time for employers who wish to enrol for the first two JobKeeper fortnights – to 31 May, an extension from 30 April.

Crucially, for the first two fortnights that run from 30 March to 12 April, and 13 April to 26 April, the ATO will now accept the late payments being made to employees of the minimum $1,500 per fortnight as long as they are paid by 8 May.

So in summary, to be eligible for JobKeeper payments for employees for the period 30 March to 26 April (the first two fortnights) employees must be paid at least $1,500 per fortnight (or the equivalent of $1,500 per fortnight if the pay period is not fortnightly) by 8 May 2020 but you have until 31 May to actually enrol for JobKeeper.