34Calculation of headcount amount

#### 34 Calculation of headcount amount (1) For the purposes of paragraph 33(a), an entity’s headcount amount for a period is worked out as follows, subject to subsection (2): Method statement Step 1. Multiply the higher rate days for the period by $200, divide the result by 7 and round up to the nearest cent. Step 2. Multiply the lower rate days for the period by $100, divide the result by 7 and round up to the nearest cent. Step 3. Sum the results from steps 1 and 2. Reduction based on maximum payable days (2) However, if the sum of the higher rate days for the period and the lower rate days for the period (the total counted days for the period) exceeds the maximum payable days for the period, then the entity’s headcount amount for the period is reduced by: (a) first, reducing the number of lower rate days in step 2 of the method statement in subsection (1) until one of the following occurs: (i) the total counted days for the period equals the maximum payable days for the period; (ii) the lower rate days for the period are reduced to nil; and (b) if subparagraph (a)(ii) applies—then, reducing the number of higher rate days in step 1 of the method statement for the period until the total counted days for the period equals the maximum payable days for the period. Higher rate days (3) Subject to subsection (5), the higher rate days for a period is worked out by adding together the number of days each eligible additional employee covered by subparagraph 30(1)(c)(i) was employed by the entity during the period. > Note: Subparagraph 30(1)(c)(i) covers an employee who, at the time of commencing the employment with the entity referred to in paragraph 30(1)(a), was aged 16 years or over but less than 30 years. Lower rate days (4) Subject to subsection (5), the lower rate days for a period is worked out by adding together the number of days each eligible additional employee covered by subparagraph 30(1)(c)(ii) was employed by the entity during the period. > Note: Subparagraph 30(1)(c)(ii) covers an employee who, at the time of commencing the employment with the entity referred to in paragraph 30(1)(a), was aged 30 years or over but less than 36 years. Certain days do not count (5) A day (the relevant day) on which an eligible additional employee is employed by the entity does not count for the purposes of subsection (3) or (4) if: (a) the eligible additional employee has been continuously employed by the entity for more than 12 months (beginning on the day the eligible additional employee commenced the employment with the entity referred to in paragraph 30(1)(a)); and (b) the relevant day falls after the end of that 12‑month period. > Note: If the 12‑month period ends during a jobmaker period, the individual is excluded from being an eligible additional employee of the entity from the first day of the next jobmaker period: see paragraph 30(7)(c). Maximum payable days (6) The maximum payable days for a period is worked out by multiplying the entity’s headcount increase number for the period by the number of days in the period. > Note: See paragraph 31(1)(b) for the meaning of headcount increase number.