The government has expanded its job support scheme for businesses that remain open (JSS Open)
The key changes are:
All employers with a UK bank account and UK PAYE schemes can claim the grant. There is no requirement to have previously used the Coronavirus Job Retention Scheme (CJRS). However, employees added to the scheme must have been on the payroll as at 23 September 2020. For the avoidance of doubt this means that a Real Time Information (RTI) submission notifying payment to that employee to HMRC must have been made on or before 23 September 2020.
Information for Employers:
Employers will pay 5% of non-worked hours, capped at £125 per month, and NICs and automatic enrolment pension contributions in full as a contribution.
Grant payments will be made in arrears, reimbursing the employer for the Government’s contribution. The grant will not cover Class 1 employer NICs or pension contributions, although these contributions will remain payable by the employer.
Employers must agree the new short time working arrangements with their staff, make any changes to the employment contract by agreement, and notify the employee in writing. This agreement must be made available to HMRC on request.
Job Support Scheme Closes (JSS Closed)
Employers who are legally required to close their premises (JSS Closed) as a direct result of coronavirus restrictions, a policy resembling furlough will support the wage costs of employees. Each employee who cannot work due to the restrictions will receive two thirds of their normal pay, paid by their employer and fully funded by the government, capped at £2,083.33 per month.