Job Support Scheme Open (JSS Open)
The JSS Open is available to all employers, regardless of local restriction, with UK bank accounts and PAYE schemes. They do not need to have used the Coronavirus Job Retention Scheme (CJRS) and remain open and staff remain in work.
Large businesses using the scheme must demonstrate that their turnover has fallen as a consequence of COVID-19 and they will be expected not to make capital distributions while using the scheme.
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.
The JSS Open will provide a Government grant covering 61.67 per cent of pay for the usual hours not worked of an employee on short-time work of no less than 20 per cent of their usual hours. The grant is capped at £ £1,541.75 a month.
Employers must pay employees in full for the hours they work plus make a five per cent contribution to their usual hours that they do not. Employers remain liable for National Insurance and pension contributions.
The JSS Open 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.