The Job Support Scheme (JSS), which applies across the UK, will be extended as below, with the original scheme announcements shown as a comparison:
| Original Scheme | New Scheme | |
| Commencement date | 1 November 2020 | 1 November 2020 |
| End date | 30 April 2021 | 30 April 2021 |
| Employee on payroll qualifying date | 23 September 2020 | 23 September 2020 |
| Employee minimum work time (% of normal hours) | 33% | 20% |
| Support given for unworked hours (as %): | ||
| – from the government | 33% | 62% |
| – from the employer | 33% | 5% |
| Government contribution monthly cap | £697.92 | £1,541.75 |
Other scheme details are as originally announced, although further details are promised shortly.
The table below gives an outline of the revised support that will be available assuming that the contribution cap is not breached:
| Hours of normal working as a percentage | |||||
| Worked | 20% | 40% | 50% | 60% | 80% |
| Not Working | 80% | 60% | 50% | 40% | 20% |
| Percentage of normal pay due | |||||
| Total | 73.34% | 80% | 83.34% | 86.67% | 93.33% |
| Paid by Government | 49.34% | 37% | 30.84% | 24.67% | 12.33% |
| Employer | 24% | 43% | 52.5% | 62% | 81% |
Additionally, for those businesses in the higher tiers that are legally forced to close, the extended JSS – JSS Closed – will continue to apply. This pays up to 70% of an employee’s wages capped at £2,100 per month.
The Self-Employed Income Support Scheme (SEISS) is also to be enhanced by increasing the grant from 20% to 40% of earnings and increasing the cap from £1,875 to £3,750. Those who qualified for the previous grants will be paid two amounts, one covering the period from 1 November 2020 to 31 January 2021 and the other covering the three month period to 30 April 2021. The rate at which the second grant is to be paid may be subject to review.
Business grants, administered by local authorities in Tier 2 areas, are also to be additionally funded to allow grants to be made to those businesses that are not forced to close under the regulations, but which are impacted by the additional restrictions. These are principally hospitality, accommodation and leisure businesses. The funding amounts will be equivalent to:
- For rateable values below £15,000, £934 per month;
- For rateable values £15,000 to £51,000, £1,400 per month;
- For rateable values greater than £51,000, £2,100 per month.
These amounts are set at 70% of the grants, capped at £3,000 per month, payable to those businesses that are legally required to close.
For Tier 3 areas, funding is available up to £3,000 per business, whether closed or open, subject to negotiation between central government and the relevant local authority.
We will be updating the details available regarding ongoing government support as more information is published. If you need advice in relation to these or any other areas of government coronavirus support, please contact your usual UHY adviser or find your nearest UHY expert here.
