The employee ‘Job Support Scheme’ was intended to replace the Coronavirus Job Retention Scheme (CJRS). 

On 5 November 2020 the government announced an extension to the CJRS to 31 March 2021. It was then further extended to 30 September 2021.

The JSS has yet to be introduced.  

At a glance

At a glance

  • The employee Job Support Scheme (JSS) was due replace the Coronavirus Job Retention Scheme (CJRS).
    • The CJRS was extended in November 2020 to  31 March 2021 and was then further extended to 30 September 2021.

HMRC issued guidance on the JSS on 30 October 2020, this was withdrawn on 1 November 2020. To date the JSS has never been introduced and the guidance remains marked as postponed.

This note is based on the original guidance.

  • The JSS is a grant paid by government and is designed to supplement the payment of employee wages for those who work reduced hours or whose work has been stopped due to Coronavirus.
  • The JSS will not cover National Insurance or pension contributions.
    • Pension contributions must continue to be paid in accordance with the applicable pension scheme terms unless the employee has opted out or stopped paying into their pension.
  • Employers using the JSS will also be able to claim the Job Retention Bonus (JRB) if they meet the eligibility criteria.
  • Where a pay period includes eligible amounts under the CJRS and JSS, no amount of gross pay should be included in more than one scheme.
  • Two forms of the JSS exist: JSS Open and JSS Closed.
    • JSS Open provides support to employers facing reduced demand, giving the option of keeping employees on shorter hours.
    • JSS Closed provides support to employers who are legally required to close their premises owing to Coronavirus restrictions.

At a glance: JSS Open

  • Employees must work at least 20% of their 'usual hours'.
  • Employees should be paid as normal for the hours worked.
  • Employees will receive 66.67% of their normal pay for the hours not worked.
    • The employer will pay 5% of this, to a maximum of £125 per month (with discretion to pay more if they wish).
    • The government will pay the remainder of the 61.67% to a maximum of £1,541.75 per month.

At a glance: JSS Closed

  • This scheme applies to employees who cannot work due to their employer’s premises being legally required close as a direct result of Coronavirus restrictions.
  • Employees will receive two-thirds of their normal pay, paid by their employer and fully funded by the government, to a maximum of £2,083.33 per month.
    • Employers have discretion to pay more than this if they wish.