This was updated by The Chancellor of the Exchequer on the 22nd October 2020. To see a summary of these updated please see our post Job Support Scheme – Updated 22nd October 2020

Please also visit HMRC for the latest update.

With all the government support schemes out there, what is the new Job Support Scheme (JSS) and how does it work?

Job Support Scheme is a new scheme to protect the jobs of employees returning to work which comes into effect from November 2020 and replaces the Coronavirus Job Retention Scheme (CJRS).  Claims can be made in December 2020 where grants will be paid monthly.  The scheme will run for 6 months and is open to all employers across the UK even if they have not previously claimed under the CJRS.

Employers will continue to pay employees for the actual hours they have worked.

Under the Job Support Scheme, the hours not worked, will be covered by the employer and the government who will each pay one third of the employees’ usual wage which will be capped at £697.92 per month.  See table below for illustration how this works.

Employers will need to ensure that they will use their own funds for:

  • Their share of pay to employees for unworked hours at 1/3rd of unworked hours
  • Employers National Insurance Contributions
  • Employers Pension Contributions

Are your employees eligible?

To benefit from the Job Support Scheme employees must:

  • Be on your payroll scheme, included in an RTI submission on or before the 23rd September
  • Work for at least 33% of their contracted hours.  After 3 months the government will review the minimum hours.

An example of weekly hours would be:

Contracted Hours Employee 1/3rd Worked Hours Employer Pay (hrs) JSS Grant (hrs) Employee Sacrifice (hrs) Total Hours paid
15 5.00 3.33 3.33 3.33 11.67
18 6.00 4.00 4.00 4.00 14.00
20 6.67 4.44 4.44 4.44 15.56
35 11.67 7.78 7.78 7.78 27.22
40 13.33 8.89 8.89 8.89 31.11

For more information please also see our post –

UK’s Coronavirus Job Retention Scheme

HMRC – Job Support Scheme

Written by: Jenny Neale

J A Neale

19th October 2020 Updated 23rd October 2020