To be considered an employee, staff must be under the control of the business, receive regular PAYG salary or wages from the business, and have Pay As You Go Withholding amounts as well as superannuation paid by the employing business.

Sole traders that do not employ staff may apply for the $2,000 (non-employing business) grant.

Sole traders that employ staff may apply for the $6,000 (employing business) grant.  A business or not-for-profit must have employed staff as at 12:01am Wednesday, 20 July 2021 to be eligible for this grant.  To be considered an employee, staff must be under the control of the business, receive regular PAYG salary or wages, and have Pay As You Go Withholding amounts and superannuation paid by the employer.  An owner is not considered to be an employee for the purpose of the $6,000 grant.

The $2,000 (non-employing business) grant is open to partnerships that do not employ staff.

To be eligible for the $6,000 (employing business) grant a business or not-for-profit must have employed staff as at 12:01am Wednesday, 20 July 2021.  Partners are not considered to be employees for the purpose of the $6,000 grant.

A trust structure does not prevent an applicant from applying or being eligible for the COVID-19 Business Hardship Grant. The trust will still need to meet all the criteria of the grant programs.

A beneficiary of a trust is not deemed an employee, just because they are a beneficiary. Being deemed an employee requires a genuine employer/employee relationship with Pay As You Go Withholding amounts and superannuation paid by the employer.

A company can employ a director or shareholder in a role other than a director or shareholder. The employee would receive regular PAYG salary or wages, and Pay As You Go Withholding amounts and superannuation would be paid by the employer. Where the company employs workers, including a director or shareholder, they may be eligible for the $6,000 (employing business) grant.