Job Support Scheme: open or closed?
Last minute. At the end of October the government extended the Coronavirus Job Retention Scheme (CJRS). We are told that the CJRS will cease at the end of the second national lockdown and then be replaced by the Job Support Scheme (JSS) which is broken down into two parts, “JSS Open” and “JSS Closed”. What’s the difference and how do you decide which one applies?
Wage subsidy. JSS Open is a wage subsidy grant scheme aimed at protecting jobs where demand has fallen due to the effects of coronavirus. Here, the employer pays the employee for all reduced hours worked. The employee must work for a minimum of 20% of their usual working hours and the cost of the hours not worked is then split three ways between the employer, the government, and the employee who takes a wage reduction (see The next step ).
Forced to shut. JSS Closed comes into play where a business is legally required to close at the direction of the government. Businesses that close voluntarily or which are required to close by a local public health authority due to a coronavirus outbreak are excluded from JSS Closed. Under this scheme, the employer pays its employees 67% of their normal salary up to £2,083.33 per month and the government then reimburses the employer.
A mixture. If parts of your business are operating and others are shut, you’ll be able to apply for both JSS Open and JSS Closed. As with the CJRS, claims will be submitted via GOV.UK.
Tip. Employees must agree to any reduced working arrangements under JSS Open. Your agreement must be recorded in writing and kept for a minimum of five years, along with a record of hours worked.
For further information on the Job Support Scheme, visit https://www.tips-and-advice.co.uk , Download Zone, year 22, issue 20.
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