The information released by the Tax Department states that for the first two JobKeeper fortnights, it would accept an employer has paid the minimum $1,500 payment for each fortnight even if it has been paid late. However, the amounts must be paid by the 8th May 2020. So time is short and action needs to be taken.
This means that a combined payment of at least $3,000 for each employee must be made by the 8th May 2020. The Commissioner is given the power to treat a particular event that happened in a fortnight as having happened in another fortnight, if it is reasonable to do so in the opinion of the Commissioner.
There is a transitional extension on the ability of an employer to elect to be part of Job Keeper.
Note : This answer is based on you being eligible for JobKeeper and on information from the ATO as of 27th April 2020.
Courtesy: Stephen Down, Director, AMD Chartered Accountants