Job Support Scheme

By October 6, 2020 No Comments

What is JSS?

  • A new job protection scheme introduced to businesses who have been negatively impacted by Covid-19 and need more time to recover.
  • It will run for 6 months, starting 1 November 2020.
  • The cost of wages will be split between the employer, the Government (through wage support) and the employee (through wage reduction).
  • The employee will have to work at least 33% of their contracted hours, after 3 months the Government may increase this threshold.
  • The Government will pay up to a third of hours not worked, up to £697.92 a month per employee.
  • The Employer will also pay a third.
  • Employers using JSS will able be able to claim the Job Retention Bonus if they meet the eligibility criteria.

Who is eligible?

  • All employers with a UK bank account and a UK PAYE scheme.
  • Large companies will have to meet the criteria of a financial assessment test to prove that Covid-19 has negatively impacted their turnover.
  • SMEs will be exempt from a financial assessment test.
  • Employees must be on an employer’s PAYE payroll on or before 23 September 2020.

How can you claim?

  • Applications for claims will be open from December 2020 and will need to be completed via website.
  • Grants will be paid in arrears meaning that a claim can only be submitted in respect of a given pay period after payment to the employee which has been reported to HM Revenue & Customers via a RTI return.

Example: (extracted from

  • Beth normally works 5 days a week and earns £350 a week. Her company is suffering reduced sales due to coronavirus. Rather than making Beth redundant, the company puts Beth on the Job Support Scheme, working 2 days a week (40% of her usual hours).
  •  Her employer pays Beth £140 for the days she works.
  • And for the time she is not working (3 days or 60%, worth £210), she will also earn 2/3, or £140, bringing her total earnings to £280, 80% of her normal wage.
  • The Government will give a grant worth £70 (1/3 of hours not worked, equivalent to 20% of her normal wages) to Beth’s employer to support them in keeping Beth’s job.

For more details please don’t hesitate to contact us, or link on the following link