Welcome to our February monthly newsletter!

The borders have been opened and now the virus is continuing to spread, and many employers are wondering what it is they are meant to pay their staff who are affected or are ordered to isolate/work from home. The below table outlines the requirements as set by FairWork Australia.

Situation	Employer requirement
Employee is isolating at home and working from their home office.	Employer must pay their standard rate for the hours worked.
Employee has tested positive, and they are isolating at home.	Employer must pay any personal/carers (sick) leave available during the isolation period.
Employee is a close contact, and they are isolating at home.	The employee is NOT entitled to sick leave however can come to an agreement with their employer to be covered by annual/unpaid leave.
Employee is a close contact, and they have been isolating at home and then test positive.	The employee IS entitled to sick leave from the day they test positive or become unwell.
Employer has requested that an employee take a test when it’s not required by Government regulation.	The employee IS entitled to be tested during work hours and be paid for the time taken.
Employee chooses to take a test or is required to by Government regulation.	The employee is NOT entitled to be paid for the time taken.

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Monthly tax tip:

Many workplaces are supplying protective items for COVID-19 such as face masks and sanitiser which is of course deductible to the business, but what about individuals that must supply their own protective items? We hope you have all been keeping receipts for these purchases as they may be deductible. Taxpayers will be entitled to a tax deduction for the cost of these items if their employer has not supplied them, they must use them because they are in close contact with others and they aren’t able to work from home. E.g. A retail employee working in a café who is not supplied a face mask by their employer but is supplied with hand sanitiser can claim the costs of a face mask but cannot claim a deduction for their own hand sanitiser purchases. An IT worker who is working from home during the pandemic cannot claim the cost of a face mask as it would be used during personal time only. We always recommend keeping receipts if unsure on deductibility and then having a conversation with us about it at tax time.

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Hello, February! – Writer and Illustrator

Important Dates!

21 February:

Lodge and pay December 2021 monthly business/instalment activity statement for businesses that are covered by the lodgement concession*
Lodge and pay January 2022 monthly business/instalment activity statement

28 February:

Lodge and pay SMSF annual return for new registrants for the 2021 financial year
Lodge and pay quarter ending 31 December 2021 activity statement
Lodge and pay quarter ending 31 December 2021 superannuation guarantee charge statement if the contributions were not paid on time*

*There is a lodgement concession for small business clients with up to $10 million turnover – lodgement of December 2021 monthly activity statement will be due 21 February
*Superannuation guarantee charge is not tax deductible

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