This post was originally published in 19 October 2020 and was updated on 26 October 2020 for freshness, accuracy and comprehensiveness.
The Job Support Scheme (JSS) is open to employers of any size with a UK bank account and UK PAYE schemes, but large businesses will have to meet a financial assessment test to show that their turnover is lower now than before experiencing difficulties from the pandemic.
The Government expects that large businesses using the JSS will not be making capital distributions e.g. dividend payments or share buybacks, whilst accessing the JSS grant.
The scheme will be open to you regardless of whether you previously used the Job Retention Scheme (JRS) to furlough employees.
Each employee must have been on your PAYE payroll between 6 April 2019 and 23 September 2020 – meaning that a Real Time Information (RTI) submission notifying payment to the employee to HMRC must have been made from 6 April 2019 and 23 September 2020.
Employees that were dismissed after 23 September 2020 and subsequently rehired, are eligible for the scheme.
You will be able to put employees on and off the scheme and they do not have to work the same pattern each month. Although each short time working arrangement must cover a minimum period of seven days.
If you have any questions regarding the support available, please don’t hesitate to contact us.
Please note: This article is a commentary on general principles and should not be interpreted as advice for your specific situation