Business Support Schemes

• Workers can either be fully furloughed, or split their time between 'furlough leave' and part-time work
• The government will cover up to 60% of up to a maximum of £2500 pay per month for any furloughed hours
• The employer must pay:
  • Pay for any hours actually worked
  • 20% of the cost of furloughed hours
  • Employer NICs (on worked and furloughed hours)
  • Minimum pension contributions (on worked and furloughed hours)

From 01/11/2020
until 31/01/2021

Job Support
Scheme

All employers with a UK bank account and a UK PAYE scheme registered on or before 23 September 2020 can claim the scheme.

The employer does not need to have claimed under the CJRS to claim under the job support scheme.

There are two variations of the JSS depending on whether the business has been required to close:

Businesses operating at reduced capacity:

• Employees must work at least 33% of their usual hours (and the employer must meet the cost of those working hours)
• The employee will be paid 2/3rds of any non-worked hours. The employer must pay 1/3rd, the government will pay 1/3rd and the employee will be unpaid for the remaining 1/3rd
• Taken together, this means that most employees will receive at least 77% of their pay
• The JSS contribution from the government will be capped at £697.92 a month
• The JSS grant will not cover employer's NICs or pension contributions; these must be met by the employer
• The Treasury's expectation is that employers will not be permitted to top up their employees' wages for non-worked hours above the 2/3rds
• Large businesses (probably those with 250+ employees) will have to demonstrate that their turnover is lower now than before the pandemic (meet a financial assessment test) and the Treasury's expectation is that they will not be making capital distributions whilst accessing the
  JSS grant
• HM Treasury factsheet

• Open to businesses that, as a result of restrictions set by one or more of the four governments in the UK, are legally required to close their premises (includes premises restricted to delivery or collection only services)
• Businesses required to close due to specific workplace outbreaks by local public health authorities are not eligible for this scheme
• Employers will only be able to use the scheme for employees who cannot work (paid or unpaid) for at least 7 consecutive days
• The JSS will pay 2/3rds of each employees' salary (or 67%) subject to a maximum of £2,100 a month
• The JSS grant will not cover employer's NICs or pension contributions; these must be met by the employer
• Employees cannot be made redundant or put on notice of redundancy during the period within which their employer is claiming the JSS grant for that employee
• When premises are permitted to re-open, the employer can switch to the regular JSS scheme (for businesses with reduced capacity)
• HM Treasury Factsheet

Until 30/04/2021

Job Support
Scheme (amended)

The JSS will be reviewed in January and may be amended from 01/02/2021.

• An £1000 per eligible employee bonus aims to provide additional support to employers who keep on their furloughed employees in employment, after the furlough leave scheme ends on 31 October 2020
• All employers are eligible for the scheme, including recruitment agencies and umbrella companies
• Employers must comply with their obligations to file/pay PAYE accurately and on time under the RTI reporting system, maintain enrolment for PAYE online and have a UK bank account
• A £1000 JRB can be claimed for each 'eligible' employee, including office holders, company directors and agency workers, and those employed by umbrella companies
• To be an 'eligible' employee, the individual:
  • Must have been furloughed under the CJRS (and the employee must have been eligible to be furloughed)
  • Must earn at least £520 a month on average between the 1 November 2020 and 31 January 2021 (they must have had some earnings in each of the three months, which amounts to a total of at least £1,560 across the 3 months)
  • Must be continuously employed by the employer from the time of the employer's most recent CJRS claim for that employee until at least 31 January 2021
  • Cannot be serving a contractual or statutory notice period, that started before 1 February 2021
• Employers can still claim the JRB if they have made a claim for that employee through the JSS. However, an employer who did not use the CJRS, but has since used the JSS, will not be eligible for the JRB
• Employers cannot claim a JRB for any employee whose CJRS grant has been repaid (regardless of the reason for repayment)
• Special rules apply in certain situations e.g. TUPE (business transfer), return from statutory parental leave, military reservists returning to work after mobilisation
• Employers will be able to claim the bonus after they have filed PAYE for January 2021
• The deadline to claim is 31/03/2021
• Payments will be made to employers between 15/02/2021 and 31/03/2021
• HMRC will withhold payment of the bonus where it believes there is a risk that CJRS claims may have been fraudulently claimed or inflated, until the enquiry is completed
• HM Treasury Guidance

• Provides funding to create new 6 month job placements for 16 to 24 year olds on Universal Credit who are at risk of long term unemployment
• Employers of all sizes can apply
• Kickstart funding covers:
  • 100% of the NMW (or the NLW depending on the age of the participant) for 25 hours per week for a total of 6 months
  • Associated employer NICs and minimum auto-enrolment pension contributions
• The KS application must be for a minimum of 30 job placements; if a single employer cannot provide this many job placements, they can find an existing KS gateway
• The KS job placements must not:
  • replace existing or planned vacancies
  • cause existing employees, apprentices or contractors to lose work or reduce their working hours
  • require more than basic training
• The employer must help the young person become more employable:
  • looking for long-term work, including career advice and setting goals
  • support with CV and interview preparations
  • developing their skills in the workplace
• DWP guidance 30 or more KS placements
• DWP guidance 29 or less placements

• The government will provide grants to businesses required to close due to local or national lockdown restrictions
• Businesses are eligible after two weeks of closure
• The amount of grant depends on the rateable value of the premises:
  • Rateable value of £15,000 or under will receive grants of £667 per two weeks of closure (£1,334 per month)
  • Rateable value of over £15,000 and less than £51,000 will receive grants of £1,000 per two weeks of closure (£2,000 per month)
  • Rateable value of £51,000 or over will receive grants of £1500 per two weeks of closure (£3,000 per month)
• Official BEIS Guidance (as amended by HM Treasury press release)