Job Support Scheme – Guidance Published (30th October 2020)

*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.

HMRC have published more details and guidance to assist employers in operating and claiming support through the new Job Support Scheme which commences from Sunday 1st November 2020.

Check if you can claim JSS

Find out eligibility and how much can be claimed for cost of employee’s wages for hours not worked due to COVID-19.

Guidance
Check if you can claim JSS

Guidance
Check if you can claim JSS Open
if your business is still operating

Guidance
Check if you can claim JSS Closed
if your business is closed

JSS Financial Impact Test (FIT)

Employers with 250 or more people (on 23rd September 2020) who want to claim assistance through the Job Support Scheme Open must complete a financial impact test (FIT) before they claim. Charities do not need to complete FIT.

If you do not pass FIT you are not eligible to claim the Job Support Scheme and there is no right of appeal.

Guidance
Complete a Financial Impact Test if you’re a large employer claiming through JSS Open

Which employees are eligible

Find out how different employment conditions and types affect an employee’s eligibility for the Job Support Scheme for both JSS Open and JSS Closed.

Guidance
Check how different employment conditions
affect eligibility for the JSS

Guidance
Individuals you can claim the JSS
for who are other types of employees

ACAS have published template documents for Temporary Working Agreements

ACAS JSS letter templates

Calculating ‘Reference Salary’ and ‘Usual Hours’ etc.

Check examples to help work out claim periods, employee usual hours for JSS Open, hours not worked, reference salary, working time percentage and the amount to pay for hours not worked.

Guidance
Find examples to help calculate
employee’s wages for the JSS

Calculating JSS claim

Calculate how much to pay employees and how much to claim from the scheme.

Guidance
Steps to take before calculating
the JSS claim

Guidance
Extra steps to take before calculating
the JSS Open Claim

Guidance
Calculate how much JSS claim

Claiming JSS

Claim for for some of the cost of employee’s wages for hours they’ve not worked due to coronavirus (COVID-19).

Guidance
Claim JSS

Be aware

HMRC will publish names of all employers who have used the JSS

Employees will be able to check JSS claims relating to them via their Personal Tax Account (PTA).

Fraud

HMRC check claims. Payments may be withheld or need to be paid back if found to be fraudulent or based on incorrect information. Penalties of up to 100% of the amount overclaimed may be applied where appropriate.

Employees can report fraud to HMRC if their employer is abusing the scheme. This could include:

claiming on employees behalf and no paying them what they’re entitled to
asking employees to work whilst making a JSS Closed claim for them, or asking them to work in hours that are not on the temporary working agreement

Report fraud

PAYadvice.UK 30/10/2020 last updated 6/11/2020

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