Job Support Scheme (JSS) – Overview*

  • Starts 1 November 2020 and runs 6 months (Furlough Scheme ends 31 October 2020)
  • All employers with a UK bank account and UK PAYE scheme can claim
  • JSS grants payable monthly in arrears =>  grants only available for wages paid
  • Employee must be working at least 33% of their usual hours and must be on employer’s PAYE payroll on or before 23 September 2020
  • Employees cannot be made redundant or put on notice of redundancy during period of claim.

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Example:

Employee works 70% of hours and is paid normal contracted wage rate. The remaining 30% of hours not worked is split:

  • 1/3 paid by employer
  • 1/3 paid by Gov’t; contribution capped at £697.92 a month; Govt will not pay pension and NI, these remain payable by employer
  • 1/3 contributed by employee in unpaid wages (i.e. 10% in this example).

Employee working 70% of normal hours will receive 90% of normal earnings.

For the Government’s detailed factsheet on the JSS click here  Job_Support_Scheme_Factsheet (published by gov.uk)

For an overview of all the economic measures, here’s a link to the Government’s Winter Economy Plan which includes the JSS.

https://www.gov.uk/government/news/chancellor-outlines-winter-economy-plan

*Information issued 29.09.2020

Maria Trevis

First published:

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