If you are eligible for the second Covid19 wage subsidy you will find below the information you need to assist you.
If you have already applied for the previous wage subsidy you will need to wait until two weeks after you applied before you can apply for the new wage subsidy#2 – even if you haven't received the payment yet
If you apply earlier than this, your application for the new subsidy will be declined
Please check the email (if you have received one) from MSD for the date range of your subsidy
Make sure that you read the declaration, and ensure the information that you are entering matches the information held at IRD.
You can apply for Wages subsidy#2 even if you didn't apply for the initial wage subsidy August 2021.
Your business must meet the revenue decline test:
- your business is being or will be affected by the continuation of Alert Levels 3 or 4 from 17 August 2021, and
- your business has had, or you predict will have, a decline in revenue that can be attributed to the effect the continuation of Alert Levels 3 and 4 from 17 August 2021 has had on your business, and that is:
- at least a 40% decline over a period of 14 consecutive days between 31 August 2021 and 13 September 2021 inclusive (this is the revenue test period), compared to a typical 14 consecutive days of revenue in the six weeks immediately before to the move to Alert Level 4
on 17 August 2021 (this is the default comparator period), or
- if your business has highly seasonal revenue, you must have at least 40% decline over the revenue test period compared to the same 14 consecutive days in 2020 or 2019 (this is the seasonal comparator period), provided you can demonstrate that the seasonal nature of your
business makes it harder to meet the 40% revenue decline using the default comparator period than if your business was not of a seasonal nature, and
- the calculations and comparisons above cannot include any payments made to you from:
- this subsidy
- other COVID-19 wage subsidy schemes
- the Short-term Absence Payment
- the Leave Support Scheme
- the COVID-19 Essential Workers Leave Support scheme
- the COVID-19 Resurgence Support Payment
- the COVID-19 Small Business cash flow scheme.
You can include a fall in projected capital income as revenue for the purpose of an application if:
- your business is a research and development intensive "start-up" business, and
- you have no revenue other than seed or venture capital or Government funding, and
- you're recognised by Callaghan Innovation as a legitimate research and development start-up business.
You must prepare and retain evidence to support this application, such as records that demonstrate:
- how the decline in your revenue was attributable to the continuation of Alert Levels 3 or 4 from 17 August 2021, and
- if you're an employer that has highly seasonal revenue:
- the basis on which you claim your business to be of a seasonal nature, and
- how the seasonal nature of your business made it harder for your business to meet the 40% revenue decline using the default comparator period than if your business was not of a seasonal nature.