COVID-19: Job Support Scheme | Practical Law

COVID-19: Job Support Scheme | Practical Law

A note explaining the UK government's Job Support Scheme (JSS), which was originally due to apply from 1 November 2020 to 30 April 2021. The scheme was designed to provide two separate levels of support: first, to employers facing lower demand over the winter months due to the COVID-19 pandemic and second, to those employers that were legally required to close their premises as a direct result of local or national COVID-19 restrictions. The note explains in respect of each part of the scheme: who was covered, how an employer was to implement the scheme, and what the employer could claim back.

COVID-19: Job Support Scheme

Practical Law UK Practice Note w-027-6594 (Approx. 34 pages)

COVID-19: Job Support Scheme

Law stated as at 01 Nov 2020ExpandEngland, Northern Ireland, Scotland...Wales
A note explaining the UK government's Job Support Scheme (JSS), which was originally due to apply from 1 November 2020 to 30 April 2021. The scheme was designed to provide two separate levels of support: first, to employers facing lower demand over the winter months due to the COVID-19 pandemic and second, to those employers that were legally required to close their premises as a direct result of local or national COVID-19 restrictions. The note explains in respect of each part of the scheme: who was covered, how an employer was to implement the scheme, and what the employer could claim back.
Note that after the scheme was announced, the various JSS guidance notes published by HMRC were marked as withdrawn on 1 November 2020, and the scheme was never implemented. This was because the government decided to extend the Coronavirus Job Retention Scheme (CJRS) instead. This note is therefore no longer maintained.