COVID-19 Wage Subsidy Scheme Extension : 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
- Employee temporarily overseas and cannot return due to COVID-19 restrictions
- People getting weekly compensation from ACC
- People getting paid parental leave
- People getting income from a property business
- Decline in revenue
- Definition of revenue
- Determining a decline in revenue
- Nearest comparable period
- 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 40% revenue loss
- Examples of deciding 40% revenue decline for employers open during COVID-19 public health restrictions
- Businesses who get insurance payments to cover revenue loss
- Employers mitigating the impact of COVID-19
- Retain affected staff
- Employer obligations
- Payment
- Amount employer must pay employee
- Employers must follow employment law when paying wages
- Transition between previous COVID-19 subsidies and the COVID-19 Wage Subsidy Scheme Extension
- Interface with other support schemes
- Treatment of the subsidy for granting benefits
- Employer not entitled but has been paid
- Repaying unused funds after the subsidy period
- Reviewing decisions to decline the COVID-19 Wage Subsidy Scheme Extension
