The Chancellor last week outlined details of the expanded Job Support Scheme (JSS), aimed at helping those employers who are forced to close due to local restrictions. The expanded JSS will start from 1 November 2020 and run for a period of 6 months, with a review in January 2020.
Whilst we await details of where in the UK, and which employers are required to close (and indeed whether this scheme will be of any help to the travel industry at all!), what we do know about the expanded JSS so far is set out below:
- If an employer is required to close due to local or national restrictions, the Government will pay 2/3’s of an employee’s wages, up to a maximum of £2,100 per month.
- Employers will not be required to contribute towards the wages but will be required to pick up the cost for NICs and pension contributions.
- Employers are only eligible to claim whilst they are subject to restrictions.
- Employees must be off work for a minimum of 7 consecutive days.
- Eligible employees must have been employed, and an RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 23 September 2020.
- Payments under the scheme will be made in arrears.
- It is expected that the HMRC claims service for this scheme will be available from December 2020.
- The scheme will be UK wide in operation.
For further details please see the government guidance here.
Further guidance on the scheme will be set out by HMRC in due course. For further details please contact ami@travlaw.co.uk or call 0113 258 0033