Job Support Scheme Closed (JSS Closed)
The JSS Closed is available to employers that are legally required to close for at least seven consecutive calendar days as a consequence of nationally-imposed Coronavirus restrictions.
Businesses required to close by local public health authorities as a consequence of workplace outbreaks are not eligible.
Employees must have been on their employer’s PAYE payroll and an RTI notification must have been made to HMRC by a date that is yet to be confirmed following the extension of the CJRS.
It provides grants to employers covering two-thirds of the usual pay of each employee who cannot work as a consequence of the legal requirement to close, capped at £2,083.33 per month.
Employers must cover the cost of Employer National Insurance Contributions (NICs) and pension contributions. They may top-up the amount paid the employee if they wish, but do not have to.
The JSS Closed was due to run for six months from 1 November 2020. However, it has now been delayed following the extension of the furlough scheme. Applications for grants will likely open after the CJRS extension closes on 2 December 2020.