In order to process your Backing Apprentice Commencement (BAC) Wage Subsidy claim, wage evidence must be provided.
Acceptable Wage Evidence
Pay Slips must show details of the employer, apprentice, pay periods, gross & net wages, the number of hours worked during the pay period, the legal name, trading name and/or ABN of the business, leave accruals, and preferably show the employment type (full-time, part-time) and, if applicable, JobKeeper wage top-ups during the BAC claim period.
Payroll Prints can be in the form of a single statement covering the BAC Wage Subsidy claim period provided they show a breakdown of pay periods and gross & net wages paid.
A payroll print that shows a single wage amount for the entire period is not acceptable evidence.
A payroll print should also include the number of hours worked so that an accurate calculation can be made where a pay slip covers any periods outside the claim period (e.g. the first pay period includes dates prior to the BAC claim period).
Payroll Summaries are acceptable provided they show a breakdown of individual pay periods including dates, hours and gross & net wages for each BAC Wage Subsidy claim period.
A payroll summary that shows a single wage amount for the entire period is not acceptable evidence.
Time and Wages Sheets are acceptable if they show details of the employer, apprentice, dates and hours worked and gross & net wages. The time and wages sheets must be signed by the employer and the Australian Apprentice.
Examples of Unacceptable and Acceptable Wage Evidence:
JobKeeper Payments You cannot claim the Supporting Apprentices and Trainees Wage Subsidy and JobKeeper Payments simultaneously for the same Australian Apprentice.
JobKeeper is available to eligible businesses during the period 30/03/2020-28/03/2021. Please advise BUSY At Work if you have received JobKeeper during any period you are claiming the BAC Wage Subsidy. ATO-issued lodgement/payment receipts can be provided as evidence of the period you claimed JobKeeper.
For the purposes of the Australian Apprenticeships Incentives System (AAIS), the Department of Employment and Workplace Relations requires that wage evidence provides reasonable assurance that the eligibility criteria has been met. In the case of BAC claims, this also includes reasonable assurance that the BAC Wage Subsidy amount claimed is reimbursement of 50 per cent of the Australian Apprentice’s gross wage over the relevant period.
Fair Work Ombudsman The Fair Work Act 2009 and the Fair Work Regulations 2009 specify the legal requirements regarding pay slips. These legal instruments do not go as far as detailing requirements for payroll summaries and other similar documents. However, the Fair Work Ombudsman does provide details regarding what records must be kept by employers, including details of pay, hours worked, superannuation, etc.