COVID-19 wage subsidy (modified) : Contents
- Introduction
- Qualifications
- Eligible employers
- State Sector employers generally not eligible
- Business is registered and operating in New Zealand
- Employee is legally entitled to work in New Zealand
- Specific employment situations
- People working multiple jobs
- Self-employed person is also an employee
- People on fixed-term contracts
- Seasonal workers
- Newly hired employees
- Recent employees re-hired
- People receiving weekly compensation from ACC
- Employee temporarily overseas and cannot return due to COVID-19 restrictions
- People receiving paid parental leave
- People receiving income from a property business
- Decline in revenue
- Definition of revenue
- Determining a decline in revenue
- Decline in revenue for separate legal entities and business units
- Businesses operating for less than a year (or a high growth firm)
- Businesses who had not started operating before the COVID-19 public health restrictions
- Pre-revenue research and development 'start-up' businesses
- Assessing 30% predicted or actual revenue loss
- Examples deciding 30% revenue decline for employers who have been open during COVID-19 public health restrictions
- Businesses who receive insurance payments to cover revenue loss
- Employers mitigating the impact of COVID-19
- Retain affected staff
- Employer obligations
- Payment
- Reviewing decisions to decline the COVID-19 Wage Subsidy (modified)
