The Job Support Scheme (JSS) is the UK Government’s support for when the Coronavirus Job Retention Scheme (CJRS) closes.
Due to the recent extension of the CJRS, the previously issued HMRC guidance on the JSS has been withdrawn, but you can read it here:
https://www.gov.uk/guidance/check-if-you-can-claim-the-job-support-scheme
Here is our summary of the main aspects of the JSS.
Who is entitled?
All SMEs are eligible, and large business are eligible if their turnover has fallen due to coronavirus (according to their VAT returns).
Fully funded public sector employers cannot claim, but public sector employers who receive funding at least in part from private sources can claim if their private funding has been disrupted.
Open or Closed?
The JSS will be known in two parts:
- JSS Open; and
- JSS Closed
JSS Open
This is for businesses that are still open under the second lockdown regulations.
Under JSS Open, an employee will need to work at least 20% of their normal hours. They will receive normal pay for the hours they work, and a top up of two-thirds of pay (up to £3,125 a month) for the hours they do not work. For that two-thirds top-up, the government will pay 61.67% and the employer will pay 5%, plus NI and pension contributions on the full amount. Employers can top up wages beyond the amounts provided for in the scheme.
There must be a written agreement between employer and employee, agreeing to the changes.
JSS Closed
JSS Closed is for businesses that have had to close under the new lockdown regulations.
Employees will receive two-thirds of their normal wages (up to £3,125 a month). The employer will have to pay the NI and pension contributions on that amount. Employers can top up wages beyond the amounts provided for in the scheme.
There must be a written agreement between employer and employee, agreeing to the changes.
Please see our note on the extended CJRS for the latest position from the UK Government in respect of the CJRS and JSS schemes.
