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March/April Issue 60 - Flipbook - Page 9


The JSS grant will be paid in arrears,
first payment in December 2020.
JSS policy document outlines how to
calculate usual hours for employees
with fixed and variable hours.
Employers using the JSS will be able to
claim the Job Retention Bonus; subject Employees will receive 66.67% of their
to them meeting the eligibility criteria.
normal pay for the hours not worked;
this contribution will be made up from
4. WHO QUALIFIES FOR JSS
the employer and the government:
The JSS is intended to support viable
jobs only during the winter months
where there is a downturn of work due
to Covid 19.
The employer must not be making the
role redundant or put employee on
notice during the JSS period for which
the grant is being paid – hence ‘viable
job’.
Open to all employees; regardless of
whether they were a furlough worker
or not.
Employees must have commenced
employment on or before 23rd
September 2020 and be on the
company PAYE by this date
JSS Open will help reduce the financial
cost to the employer in employing
employees who would otherwise
be at risk of redundancies and thus
increasing the cost to the government.
It is aimed at the protection of viable
jobs in businesses who can operate
safely but are facing lower demand
over the winter period due to Covid 19
thus to avoid mass redundancies.
JSS Closed will apply where the
employer has been legally required to
closer the premises as a direct result of
coronavirus restrictions set by one of or
more of the four UK government.
5. JSS OPEN WORKING
ARRANGEMENTS AND PAYMENT
Gives the employer the option of
keeping their employees in a job on
shorter hours rather than making the
employee redundant.
Employees must work at least 20%
of their usual hours and the employer
must continue to pay for the hours
worked. The published government
Employees who cannot work due to
these restrictions will receive 2/3 of
their normal pay; fully funded by the
government. The maximum payment
will be £2083.33 per month.
The employer has the discretion to pay
more if they wish.
• Employer contribution is 5% of non7. JSS GRANT
worked hours up to a cap of £125 per
month (employer has the discretion to Employers must pay employees their
pay more if they wish).
contracted wages for hours worked,
and the Government and employer
• Government will pay the remainder of contributions for hours not worked
61.67% of references salary for the
but the JSS grant will be available
hours not worked, up to a maximum
via the HMRC online portal from 8th
of £1541.75 per month.
December 2020.
• For example; if someone is paid
£587 for their unworked hours; the
government will contribute £543 and
the employer will pay £44.
• This will ensure employees earn a
minimum of at least 73% of their
normal wages, where their normal
wages do not exceed the reference
salary. These caps are based on a
monthly reference salary of £3,125 a
month or less.
The JSS payment will be made in
arrears reimbursing the employer for
the Government’s contribution.
The JSS grant must be used for its
intended purpose. For every hour the
employee did not work, the employer
will be paid a total of two thirds of their
usual hourly wage for that employee:
up to a cap.
The grant will not cover Class
1 employer NICs or pension
The employee does not have to work
contributions. These contributions will
the same pattern each month but each remain the employer’s responsibility
short time working agreement must
to pay. Employers will pay 5% of
cover a minimum of 7 calendar day
non-worked hours, capped at £125
period
per month, and NICs and automatic
enrolment pension contributions in full
The employee must work a minimum of as a contribution.
20% of their normal hours.
Normal wages calculations will be
Training is permitted for the working
similar to CJRS; further details of how
hours being claimed for under the JSS. to calculate the reference salary will be
Employer must ensure the employee is soon.
paid at the full rate of pay for the hours
the employee spends on training.
Calculations for employees who have
previously been furloughed will not be
6. JSS CLOSED
based on furlough pay.
This applies where an employer
has been legally required to close
their premises as a direct result
of coronavirus restrictions by the
government.
Employers can top up employee’s
wages above the 5% contribution at
their own discretion.
The JSS grant will help the employer
during the period that they are directly
affected by the restrictions.
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