Program Status: The NSW JobSaver payment scheme ran from July to November 2021 and is now closed. This guide is maintained as the most complete reference to the JobSaver program, including eligibility rules, payment amounts, and reconfirmation requirements. Last updated: February 2026.
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What Was the NSW JobSaver Payment?
The NSW JobSaver payment was a fortnightly wage subsidy introduced by the NSW Government during the extended Greater Sydney lockdown of 2021. It was designed to help businesses maintain their employee headcount by covering a proportion of payroll costs while COVID-19 restrictions prevented normal trading.
JobSaver was part of a broader package of business support measures announced jointly by the Prime Minister and NSW Premier, alongside the COVID-19 Business Grant (a one-off payment) and the Micro-business Grant (a fortnightly payment for smaller businesses).
The scheme was administered by Service NSW and opened for applications on 26 July 2021. Payments continued fortnightly until the program closed in late November 2021, with final payments processed by the end of 2021.
JobSaver Eligibility Criteria
To qualify for JobSaver payments, businesses needed to meet all of the following criteria:
- ABN held before 1 July 2021 and the business was operating in NSW
- Annual turnover between $75,000 and $250 million (aggregated turnover for grouped entities)
- Decline in turnover of 30% or more compared to an equivalent period in 2019 or 2020, or the two weeks immediately before lockdown (12-25 June 2021)
- Maintained employee headcount as at 13 July 2021
- Not receiving other duplicated NSW Government support for the same period (the COVID-19 Business Grant could be received in addition to JobSaver for the first three weeks only)
For production companies in the film and media industry, the turnover test required careful consideration. A production SPV with a single large contract may have had minimal revenue in a comparison period, making the 30% decline calculation straightforward. However, businesses with multiple concurrent productions needed to aggregate turnover across all activities.
JobSaver Payment Amounts
The payment amount was calculated as 40% of the NSW weekly payroll for employing businesses, subject to minimum and maximum thresholds:
| Business Type | Payment Amount | Frequency |
|---|---|---|
| Employing business (minimum) | $1,500 per week | Fortnightly |
| Employing business (maximum) | $100,000 per week | Fortnightly |
| Non-employing business (sole trader) | $1,000 per week | Fortnightly |
For a mid-size production company with 20 crew on payroll at an average weekly wage of $2,000, the weekly payroll of $40,000 would have generated a JobSaver payment of $16,000 per week ($32,000 per fortnight). For freelancers operating as sole traders without employees, the flat rate of $1,000 per week applied.
JobSaver Key Dates and Timeline
| Date | Event |
|---|---|
| 26 June 2021 | Greater Sydney lockdown begins |
| 13 July 2021 | JobSaver announced; employee headcount reference date |
| 26 July 2021 | Applications open via Service NSW |
| 18 October 2021 | Applications close |
| 11 October 2021 | Restrictions begin easing (70% vaccination milestone) |
| November 2021 | Final fortnightly payments issued; program winds down |
| Late 2021 | Final reconciliation and closure of remaining claims |
JobSaver vs COVID-19 Business Grant vs Micro-Business Grant
The NSW Government offered three complementary business support schemes during the 2021 lockdown. Here is how they compared:
| Feature | JobSaver | COVID-19 Business Grant | Micro-Business Grant |
|---|---|---|---|
| Payment type | Fortnightly | One-off lump sum | Fortnightly |
| Amount | $1,500-$100,000/week | $7,500, $10,500, or $15,000 | $1,500 per fortnight |
| Turnover decline required | 30%+ | 30%, 50%, or 70% | 30%+ |
| Turnover range | $75K-$250M | $75K-$50M | Under $75K |
| Employee requirement | Maintain headcount | None | 0-5 employees |
| Reconfirmation | Required each fortnight | Not applicable | Required each fortnight |
Businesses with turnover between $75,000 and $50 million could receive both the COVID-19 Business Grant (one-off) and JobSaver (fortnightly), though the Business Grant was only payable for the first three weeks of eligibility.
How the Reconfirmation Process Worked
If your business received payments under the NSW JobSaver or Micro-business Grant schemes, you needed to reconfirm eligibility each fortnight to continue receiving payments. This section details the original reconfirmation requirements.
What Needed to Be Confirmed
- Continue to experience a decline in turnover of 30% or more; and
- Has maintained employee headcount stated in the application. Note that if your headcount changed, you were obliged to notify Service NSW
How to Measure the Decline in Turnover
There were two main approaches to validate your decline in turnover depending on whether the business traded during the relevant fortnight:
If your business was not trading during the relevant fortnight
There was no requirement to perform a decline in turnover calculation. You could simply select ‘yes’ on the confirmation screen to indicate that your business continued to experience a decline in turnover of at least 30%.
If your business was trading during the relevant fortnight
You needed to determine if your business continued to meet the 30% or more decline in turnover eligibility criteria. There were three potential methods you could use, but whichever method you chose, you needed to use the same method for each subsequent fortnight.
Method 1 – Comparison period using testing period fortnight
If your initial comparison period was in 2019 or 2020, you could use the same year but adjust the comparison period to match the current fortnight being tested. For example, if you initially compared 26 July to 8 August 2021 against 26 July to 8 August 2019, and were reconfirming for 13 September to 26 September 2021, then the comparison period was 13 September to 26 September 2019.
Method 2 – Comparison period using original testing period
If the initial comparison period was in 2019 or 2020, you could use the same year and comparison period from your original application. The comparison period remained fixed for all future periods.
Method 3 – 12 June to 25 June 2021 comparison period
If 12 June to 25 June 2021 was used as your initial comparison period, you had to use the same period when reconfirming eligibility. This comparison period remained fixed for all future periods.
Documentation and Record-Keeping
Service NSW stated that no additional evidence or documentation was required when reconfirming eligibility. However, it was essential to maintain adequate records showing evidence of eligibility in the event of an audit.
Reconfirming Headcount
Your employee headcount was noted on your original application — the number of people employed in NSW including full time, part time and long-term casuals employed for more than 12 months. JobSaver required your business to maintain this headcount unless the employee was no longer employed due to circumstances outside your control, such as resignation, death, or fair termination for misconduct.
Stood-down employees were still included in the headcount. During a stand down, the employment relationship remained, the employee was not paid (unless taking paid leave), and they continued to accrue annual leave. See the FairWork website for details on stand down provisions.
How to Reconfirm Eligibility
Eligibility was reconfirmed by logging into your Service NSW business profile. Service NSW also sent reminders to confirm eligibility. For security, it was recommended to go directly to your business profile rather than clicking email links.
Tax Treatment of JobSaver Payments
This is an area that many businesses overlook. JobSaver payments were assessable income for tax purposes. This applied whether the business was a sole trader, partnership, trust, or company.
Key tax considerations:
- Income tax: JobSaver payments must be included as assessable income in the financial year they were received (2021-22 for most recipients)
- GST: JobSaver payments were not subject to GST — they were government grants, not payment for a supply. They should not appear on your BAS as a taxable sale
- Reporting: The payments should be reported as “other income” or “government grants” in your income tax return, separate from normal trading income
- Production SPVs: If a production company received JobSaver through a special purpose vehicle, the income is assessable to the SPV entity. Consider the impact on any tax losses or offsets within the group
If you are unsure how JobSaver payments were reported in your tax returns, or if you need to amend a prior return, contact Count Out Loud for assistance.
Frequently Asked Questions
Is JobSaver still available?
No. The NSW JobSaver payment scheme closed in November 2021. No new applications or payments are being processed. If your business needs financial support, check Service NSW for current programs.
How much was the JobSaver payment?
Employing businesses received 40% of their NSW weekly payroll, with a minimum of $1,500 per week and maximum of $100,000 per week, paid fortnightly. Non-employing sole traders received $1,000 per week.
Was JobSaver taxable income?
Yes. JobSaver payments were assessable income and must be included in your income tax return for the 2021-22 financial year. The payments were not subject to GST.
Who was eligible for JobSaver?
NSW businesses with annual turnover between $75,000 and $250 million that experienced a decline in turnover of 30% or more, held an ABN before 1 July 2021, and maintained their employee headcount as at 13 July 2021.
What was the difference between JobSaver and the COVID-19 Business Grant?
JobSaver was a fortnightly payment based on payroll (40% of wages, $1,500-$100,000/week), while the COVID-19 Business Grant was a one-off lump sum of $7,500-$15,000 based on the degree of turnover decline. Businesses with turnover between $75,000 and $50 million could receive both.
Can I still be audited for JobSaver payments?
Yes. Service NSW and Revenue NSW retain the right to audit JobSaver recipients for several years after the program’s closure. Maintain all records supporting your eligibility claims, including turnover calculations, BAS statements, and employee headcount documentation.
Need Help with Your Business Finances?
While the JobSaver program has concluded, Count Out Loud continues to help businesses across Australia navigate tax obligations, government grants, and financial planning. Our services include:
- Business Advisory — Strategic guidance to grow your business
- Compliance & Structuring — Tax, BAS, and entity structure advice
- Contact us to discuss how we can help your business