Job Support Scheme – which employees?

*Update* On Thursday 5th November 2030, the UK government confirmed a further extension of CJRS until the end of March 2021 the JSS introduction is delayed.

Employees who can be claimed for (JSS Open and JSS Closed)

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 11:59pm on 23 September 2020. An RTI Full Payment Submission (FPS) notifying payment for that employee must have been made from 6 April 2019 up to 11:59pm 23 September 2020.

Employers can only claim for employees that were in their employment on 23 September 2020. If employees ceased employment after 23 of September 2020 and were subsequently rehired, then employers can claim for them.

Employees can be on any type of contract, including zero hours or temporary contracts.

Agency workers are regarded as employees of an employment agency for the purposes of this scheme, provided they are employees for Income Tax purposes.

Employees do not need to have been furloughed under the Coronavirus Job Retention Scheme to be eligible for the Job Support Scheme.

Employers will be able to top up employee wages above the level of minimum contributions at their own expense if they wish.

Employers cannot claim both JSS Open and JSS Closed in respect of a single employee for the same day.

Start preparing

Further details for the Job Support Scheme will be issued shortly. In the interim, employers need to prepare, have legal agreements in their creation to gain approval from their employees to progress with the Job Support Scheme.

Prepare the list of qualifying employees, those employed on 23rd September and who have been reported to HMRC on FPS between April 2019 and 23rd September.

Start considering the employees reference pay, and also the reference or usual hours. Remember that reference pay is post salary sacrifice, employers must fund contractual benefits if entitlement is due during the period of JSS.

What hours will you have them work to qualify, it must be at least 20% to qualify unless closure has been required.

PAYadvice.UK 27/19/2020 updated 6/11/2020

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