• Skip to primary navigation
  • Skip to main content
  • Skip to footer

Chartered Certified Accountants and advisers - Bathgate & Aberdeen

  • About us
    • Book an appointment
    • Direct Debit Mandate
    • Knowledge Lab
    • Careers
    • Code of Ethics
  • Services
    • Banking Solutions
      • Starling Bank
      • Tide Bank
    • Year End Accounts
    • Freeagent
      • Get Started With Freeagent
    • Xero
    • Bookkeeping
    • VAT
    • Payroll
      • How to Pay Employer’s PAYE
      • P11D – Expenses and Benefits
    • Auto Enrolment
    • Self Assessment
      • A Guide to Self-Assessment
      • Self-Assessment Tax Return – Tax Year Ended 5 April 2024 (2023/2024)
      • How to Pay Your Self Assessment Tax
      • Making Tax Digital (MTD) for Income Tax (MTD for ITSA)
    • Contractor Services
      • Construction Industry Scheme (CIS)
      • IR35
    • Forecasting and Budgeting
    • Company Formation
  • Added value solutions
  • Get funded
  • Giving
    • Love to Learn IT
    • Lend With Care
  • Blog
  • Contact Us
    • Aberdeen
    • Bathgate
    • New Client Form

Job Support Scheme – Key Points

You are here: Home / Covid-19 / Job Support Scheme – Key Points

By


The JSS will run from 1 November 2020 for six months until April 2021 and the government’s factsheet on this new scheme can be found here.

Worked examples

  1. Eligibility


    – The JSS will be available for those businesses facing lower demand over the coming months as a result of ongoing restrictions due to Covid-19. It will help protect viable jobs that are retained on a reduced work hours basis instead of the employees being made redundant at the end of CJRS. As before with the CJRS, employers will need a UK bank account and UK PAYE scheme to claim the grant.

    – The scheme is not tied to the previous CJRS so neither the employer nor the employee needs to have previously used the furlough scheme, although only employees who were on an employer’s PAYE payroll on or before 23 September 2020, with a Real Time Information (RTI) submission notifying that payment for that employee to HMRC was made on or before 23 September 2020, will qualify.

    – Employees must work at least 33% of their usual hours to qualify. This threshold will be reviewed after three months.

  2. The grant


    – Employees must work at least 33% of their usual hours and must be paid their normal contracted wages for the hours worked.

    – For the hours not worked, the government will pay a third of the usual hourly wage for that employee, capped at £697.92 a month, as a grant. As with the CJRS, the grant money must only be used to pay for employees’ wages. This will mean that employees earning below a certain threshold will continue to earn a minimum of 77% of their normal wages.

    – The grant will not cover Class 1 employer NICs or pension contributions; these will remain payable by the employer. This is likely to be based on the amounts actually paid to the employees.
    The grants will be paid in arrears from December on a monthly basis following payment of wages to the employees and the relevant submissions having been reported to HMRC via an RTI return. The grants can only be used as reimbursement for wage costs actually incurred.

    – Additionally, employers will also be able to claim the Job Retention Bonus if they meet the eligibility criteria.

Filed Under: Covid-19, PAYE, Payroll, Tax

Footer

Contact

95 South Bridge Street
Bathgate
West Lothian
EH48 1TJ
Get Directions
0845 8626009
Send A WhatsApp Msg
Contact
Mo,Tu,We,Th,Fr,Sa 9:00 am – 5:30 pm

Map

Quick Links

  • FAQs
  • Aberdeen Office
  • Bathgate Office
  • Legal Information & Terms
The Paperless Logo

© 2025 Taxlab

We use cookies to ensure that we give you the best experience on our website. If you continue to use this site we will assume that you are happy with it.OkPrivacy policy