Job Support Scheme Expansion

It feels like a new scheme every day at present, and we still await the detail of much of the announcements, but here is a summary of what we know so far about the Job Support Scheme Expansion for Closed Business Premises.

  • It will be available for 6 months from 1 November 2020 with a review in January
  • The grant per eligible employee is 2/3 of normal pay capped at £2,100 per month and must be fully used to pay the employee
  • Employers must agree the scheme with relevant staff, make any changes to employment contracts by agreement and notify the employee in writing – this agreement may be requested by HMRC
  • HMRC intend to publish the names of employers using the scheme and employees will be able to check if their employer has claimed for them
  • Employers can claim if their premises are closed as a direct result of Coronavirus restrictions, but not for businesses required to close due to specific workplace outbreaks
  • It will be open to all employers with a UK bank account and a UK PAYE scheme registered with an RTI filing made on or before 23/9/20
  • The grant will be based on the number of eligible employees instructed to and who have ceased work at the relevant premises
  • The employees must cease work for a minimum of 7 consecutive calendar days
  • Claims will be made monthly in arrears
  • Payments are taxable
  • Employers NIC and employers auto enrolment pension costs are not covered but must still be met
  • No top up has to be made (but may be made)
  • Prior participation in the Job Retention Scheme is not required
  • Employees cannot be put on notice or redundancy or made redundant during the period within which the grant is being claimed

Further details are expected over the next few weeks.