Please note that further guidance and legislation is expected to be issued imminently. For further information on the JSS, please refer to our previous articles.
Under 'JSS Open' employees must work a minimum of 20% of their usual hours. This has been changed from 1/3 of their usual hours which was the requirement when the scheme was first announced. This can mean an employee working just one day of their usual five-day working week.
For employees with fixed hours, this is the greater of either:
For employees with variable hours, it will be the higher of:
Under JSS Open, the employer will be paying for all the hours that an employee works. For the remaining hours that are 'unworked,' the employer will pay 5% of their reference salary, and the government will contribute 61.67% of their reference salary, up to a maximum of £1,541.75 per month.
Under 'JSS Closed' an employee will receive two thirds of their normal pay fully funded by the Government, up to a maximum of £2,083.33 per month, and employers have discretion to pay more than this is they wish.
No. Businesses can only claim under the JSS Closed scheme if they are closed as a direct result of a legal requirement to close under the Government's four-tiered system.
No. If your staff costs are fully publicly funded (even if you are not in the public sector), you should use that money to continue paying staff and not use the JSS. If you are not fully funded by public grants, you can use the scheme for the proportion of your revenue disrupted due to coronavirus.
Under JSS Open, if an employer has 250 or more employees as of 23 September 2020, they must undertake a Financial Impact Test which needs to demonstrate their turnover has remained equal or fallen as a result of coronavirus. The test only needs to be taken once before you first claim for the JSS. Examples of how to carry out the assessment can be found on the Government website.
It does not appear that a financial impact assessment has to be carried out for JSS Closed.
No. Any charity with 250 or more employees who are registered with a UK charity regulator are exempt from carrying out the Financial Impact Assessment.
Yes, employers must have "reached written agreement" with employees for both JSS Open and JSS Closed. If you would like help drafting a written agreement, please contact us using the form below.