Payment Condition for Religious Institutions
A payment condition applies to an eligible religious institution concerning payments or benefits provided to a religious practitioner to qualify for the JobKeeper Payment scheme in respect of the religious practitioner.
The expanded rules provide that an eligible religious institution meets the payment condition in respect of an individual for a fortnight if it:
- Makes one or more payments to the individual from which an amount must be withheld (ie. PAYG withholding); or
- Provides a benefit to the individual whether that is a fringe benefit or an exempt benefit under the Fringe Benefits Tax Assessment Act 1986.
We understand that where a religious practitioner is normally paid a salary (and/or has expenses paid on their behalf by the religious institution, ie. fringe benefits) and they have assessed they are entitled to receive the JobKeeper Payment, they will meet the payment condition where they continue to receive a salary (and/or fringe benefits) to the value of $1,500 (gross) per fortnight.
We also note that where an institution usually pays religious practitioners for a regular period of more than a fortnight (such as monthly), then those payments are to be allocated to a fortnight or fortnights in a reasonable manner.