What is the Job Support Scheme?
Under the Job Support Scheme, the Government will contribute towards the wage costs of employees where businesses are affected by coronavirus (COVID-19) restrictions, with the aim of avoiding redundancies where jobs are viable in the long term.
There are two parts to the Job Support Scheme:
- One part of the scheme, referred to by the Government as "JSS Open", is for businesses that are facing lower demand because of coronavirus but that are able to stay open, with employees working reduced hours. See What financial support is available under the Job Support Scheme for businesses that are permitted to remain open under coronavirus restrictions?.
- The other part, referred to by the Government as "JSS Closed", is for businesses that are legally required to close under local or national coronavirus restrictions. See What financial support is available under the Job Support Scheme for businesses that are required to close under coronavirus restrictions?.
The Job Support Scheme runs from 1 November 2020 (the day after the closure of the Coronavirus Job Retention Scheme). The scheme will be open for six months until 30 April 2021.
To be covered under the scheme, employees must have been on their employer's payroll on 23 September 2020, with the employer making a real time information (RTI) submission to HMRC in respect of the employee on or before that date. There is no requirement for the employer to have claimed for employees under the Coronavirus Job Retention Scheme.
Employers cannot make employees redundant or give them notice of redundancy while they are claiming for them under the Job Support Scheme.