*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.
Employers must get written agreement from their employees or workers to temporarily change their working arrangements (or reach written collective agreement with a trade union) before claiming from the JSS. The temporary working agreement must last at least 1 week.
Employers must record the terms of the temporary working agreement for each employee or worker, and:
- make sure it’s consistent with employment, equality and discrimination laws
- keep a written record of the agreement for 5 years
- keep records of how many hours staff work and the number of usual hours they are not working
- make it available to HMRC on request
Templates are available for free use:
- JSS Closed
- JSS Open
- Ending JSS Closed
- Ending JSS Open
Employers who wish to use JSS need to urgently plan and prepare.
- Will your business qualify, if you have 250 employees or more and are not a charity you will need to undertake FIT (financial impact test).
- Plan the who and how
- Agreement of Temporary Working Arrangements is required.
- Identify Reference Salary and Usual Hours
- Accurately record worked hours
- Plan to pay amounts up front, any support will be paid in arrears.
It’s going to be another busy time for employers, HR and especially payroll professionals.
PAYadvice.UK 31/10/2020 updated 6/11/2020