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The Job Support Scheme has been postponed as the Coronavirus Job Retention Scheme is being extended until the end of March 2021.
The Job Support Scheme will commence when the CRJS draws to a close, which is currently expected to be December. The latest position from HMRC is as follows:
The scheme is separated into two sub-schemes, “JSS Open” and “JSS Closed”. The former “JSS Open” is for employers who are operating at reduced demand and the later “JSS Closed”, is for employers who are legally required to close their premises as a result of Coronavirus.
Employers will be able to access the Job Support Scheme if:
Eligible employers will be able to claim the Job Support Scheme grant for employees who were on their PAYE payroll between 6 April 2019 and 11:59 pm on 23 September 2020 with a corresponding RTI Submission made between these dates.
Further details on how to claim under the Job Support Scheme will be published in due course by HMRC given the recent extension of the Coronavirus Job Retention Scheme (CRJS).
Eligible employers will be able to claim the JSS Open grant for employees:
The employee will receive 66.67% of their normal pay for the hours not worked – the employer will pay 5% (up to a maximum of £125) and the government will pay the remainder of 61.67% (up to a maximum of £1,541.75 per month)
Eligible employers will be able to claim the JSS Closed grant for employees:
The employer must also reach a written agreement with the employee and the agreement must be available for view by HMRC on request.
Employee A: Reference salary* of £2,000pcm with usual working hours 37.5 hrs per week (150 hrs PCM)
*For employees who are paid a fixed salary, the Reference Salary is the greater of:
*For employees whose pay is variable the Reference Salary is the greater of:
Disclaimer: The information in the article is correct at the time of publishing. However, please be aware that given the unprecedented and rapidly changing circumstances the information may be subject to further updates and changes.