COVID-19 Wage Subsidy Scheme (March 2021) : Contents
- Introduction
- Qualifications
- Current escalation in Alert Levels
- Eligible businesses
- State Sector employers generally not eligible
- Business is registered and operating in New Zealand
- Worker is legally working in New Zealand
- Specific employment situations
- Decline in revenue
- Definition of revenue
- Current revenue test period
- Determining a decline in revenue
- Default comparison period
- Seasonal comparison period
- Decline in revenue across business as a whole
- Business had not started operating before the current escalation in Alert Levels
- Pre-revenue research and development 'start up' businesses
- Assessing 40% revenue loss due to the current escalation in Alert Levels
- Examples of deciding 40% revenue decline for businesses open during current escalation in Alert Levels
- Business gets insurance payments to cover revenue loss
- Business mitigating the impact of the current escalation in Alert Levels
- Retain workers named in their application
- Payment
- Amount a business must pay a worker
- Examples of how much a business must pay a worker
- Businesses must follow employment law when paying wages
- Transition between previous COVID-19 subsidies and the COVID-19 Wage Subsidy Scheme (March 2021)
- Interface with other support schemes
- Treatment of the subsidy for granting benefits
- Business not entitled but has been paid
- Repaying unused funds after the subsidy period
- Reviewing decisions to decline the COVID-19 Wage Subsidy Scheme (March 2021)
