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ARTICLE · 25 NOVEMBER 2020

Important Changes To The Job Support Scheme

Gilson Gray
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Following the announcement last week by the Chancellor of the Exchequer, HMRC has published more detail relating to the extended Job Support Scheme.

United KingdomEmployment and HR
Stuart Robertson
Stuart Robertson

Introduction 

Following the announcement last week by the Chancellor of the Exchequer, HMRC has published more detail relating to the extended Job Support Scheme.

The Scheme is now split into two parts and will be known as JSS Open and JSS Closed. 

JSS Open 

This part of the Scheme is targeted at those employers who continue to operate but face reduced demand.

The Scheme will apply to employees who work at least 20% (reduced from the original entry-level of 33%) of their normal hours. The employees will receive normal pay for the hours they work, and two-thirds of pay (subject to a cap for those earning more than £3,125 a month) for the hours they do not work.

In respect of the two-thirds top-up to salary, the Government will pay 61.67% and the employer will pay 5% (plus NI and pension contributions on the full amount).

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