Job Support Scheme - Overview

To support individuals and businesses to deal with the challenges created by coronavirus (COVID-19) during this winter (2020 to 2021), the government is providing additional support to help employers retain their employees through the Job Support Scheme (JSS) .

The Job Support Scheme provides different types of support to these businesses so they can get the right assistance, at the right time, according to their situation. Businesses that are operating but facing decreased demand can get support for wages through JSS Open. Those businesses that are legally required to close their premises as a direct result of coronavirus restrictions set by one or more of the four governments of the UK can get the support they need through JSS Closed.

On the Job Support Scheme Open, employers will pay employees for time worked (which must be at least 20% of usual hours), and time not worked is divided between the employer (5% top-up, up to a limit), the government (61.67% grant, up to a limit) and the employee (remainder, as forgone wages). The employer also pays NICs and pension contributions.

On the Job Support Scheme Closed, the government pays two-thirds of the employee's usual wage (up to a limit). The employer only pays NICs and pension contributions.

The Job Support Scheme will run from 1st November 2020 to 30th April 2021.

We recommend fully familiarising yourself with HMRC's Job Support Scheme guidance published to date which is available here .