Job Support Scheme (JSS)

What is it?

  • Designed to protect jobs in businesses to help keep employee in the workforce
  • The company will continue to pay its employees for time worked, but the burden of the hours not worked will be split between the employer and the Government
  • The Government will pay a third of hours not worked up to the cap of £697.92 with employers also contributing a third.
  • This means an employee will earn a minimum of 77% of their normal wage where the Government contribution has not been capped
  • Employers using the JSS will also be able to claim the Job Retention Bonus if they meet the eligibility
  • The scheme will open on 1 November 2020 for 6 months

Who is eligible?


  • All employers with a UK bank account and UK PAYE scheme.
  • Neither the employer or employee has to have used the furlough scheme previously
  • All SMEs will qualify, but larger business will have to meet a financial assessment test


  • Must be on the payroll on or before 23 September 2020, meaning that if an employee joined during September they will only qualify if the RTI was submitted to HMRC on or before 23 September 2020
  • The employee must work at least 33% of their usual hours
  • Employees will be able to come on and off the scheme, but each working cycle must be at least 7 days.

What does the grant cover?

  • For every hour not worked by the employee, both the Government and the employer will each pay a third of the usual hourly wage for the employee
  • The Government contribution will be capped at £697.92/month
  • Grant payments will be made in arrears, meaning that an employer will make the claim after paying the employee their wages
  • The grant will not cover Employers NI or Employers pension contributions, the employer will need to pay these.
  • Currently, the Government guidance states that an employer cannot top up wages above the two-thirds on the hours not worked.

What does it mean to be on reduced hours?

  • Employee must work at least 33% of their usual hours
  • For time worked, employee must be paid their normal contracted wage
  • For time not worked, employee will be paid up to two-thirds of their usual wage
  • Employees cannot be made redundant or put on notice of redundancy during the period within which the claim is being made for that employee

How can I claim?

  • Claims will be made via the website in a similar way to the Furlough Scheme
  • Grants will be paid in arrears meaning a claim can only be submitted after payment has been made to the employee and reported to HMRC via RTI returns

HMRC checks:

  • HMRC will check claims against the RTI returns
  • Grants will only be reimbursed for wage cost actually incurred
  • Employers must agree new short-time working arrangements with staff by making changes to the employment contracts by agreement and notify in writing.
  • HMRC may request a review of agreements


  • Beth normally worked 5 days/week and earns £350/week.
  • The company reduce her days to 2 days/week
  • Employer will pay Beth £140 for days worked
  • For time not worked – 3 days = £210 x 2/3 = £140
  • Total earnings for Beth is £280/week (80% of normal wage)
  • The grant will be £70 (1/3 of hours not worked)

Hours Employee Worked






Hours Employee Not Worked






Employee Earnings (% of normal)






Gov't Grant (% of normal wage)






Employer Cost (% of normal wage)