Less than a month after it was announced, the Job Support Scheme (JSS) is being expanded, providing temporary support to businesses whose premises have been legally required to close as a direct result of Coronavirus restrictions set by the Government.
This expansion of the JSS is designed to help businesses through the period they are affected by these restrictions, supporting the wage costs of employees who have been instructed to and cease work in eligible premises and enabling those premises to reopen as quickly as possible when they can.
Hopefully, these changes will help protect jobs should the Coronavirus restrictions change in the coming days/weeks.
The JSS is set to operate for six months, from 1 November 2020 and will be reviewed in January. We have been advised that further guidance will be published in the coming weeks
The employer must use the scheme to cover their employees’ wages and pay relevant payroll taxes. The whole of the grant must be used to meet employee costs.
The grant will not cover Class 1 employer NICs or pension contributions, although these contributions will remain payable by the employer.
Payments will be made in arrears, reimbursing the employer for the Government’s contribution.
This is a temporary scheme, available to employers from 1 November 2020 for 6 months and will be reviewed in January.
Employers will be able to make a claim on a monthly basis online through gov.uk from December 2020 and this will be reviewed in January 2020.
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