How can we help?


Major changes to Job Support Scheme: could it now work for your business?

The Chancellor has today announced welcome major changes to the Job Support Scheme (JSS). The changes mean the scheme is likely to be worth considering for many more employers.

For businesses in all areas of the UK that are still permitted to open but are impacted by coronavirus (COVID-19):

  • Employees will only have to work a minimum of 20% of normal hours (down from the former 33% minimum) which are fully paid for by employers.
  • Employers will only have to pay 5% of wages for hours not worked (reduced from 33%).
  • The government will provide up to 61.67% of wages for hours not worked (increased from 33%), capped at £1541.75 per month (increased from £697.92 under the previous rules).

The employer still has to pay employer NICs and auto enrolment contributions on the total amount.

This means that an employee who works 20% of their normal hours (and whose normal salary is under £3,125 per month) will receive at least 73% of their pay.

Example: an employee who normally earns £250 per week.

  • Under the Jobs Support Scheme, they work 20% of their normal hours.
  • They earn £50 from the employer for the hours worked.
  • They employer contributes £10 for the unworked hours.
  • The government contributes £124 for the unworked hours.
  • They receive £184 per week in total, which is 73% of full pay a month.

This means that an employee who works 20% of their normal hours (and whose normal salary is under £3,125 per month) will receive at least 73% of their pay.

There is no change to JSS where businesses are legally forced to close due to coronavirus (COVID-19) restrictions:

  • The Government will pay 67% of employees’ wages up to £2100 per month.
  • Employers pay nothing towards wages (but have to pay employer NICs and auto enrolment contributions).

For advice on what these changes could mean for your business, please contact our Employment team.

About this article

This information is for guidance purposes only and should not be regarded as a substitute for taking legal advice. Please refer to the full General Notices on our website.

About this article

Read, listen and watch our latest insights

  • 22 September 2023
  • Employment

Talking Employment Law: New family friendly rights

In this first podcast in the ‘Talking Employment Law’ series, Lucy Densham Brown and Rebecca Dowle, members of the employment team summarise some of the big new family-friendly Bills that are working their way through parliament.

  • 20 September 2023
  • Commercial Real Estate

Commercial buyers beware of residential Stamp Duty Land Tax

This article discusses a recent case in which a property buyer calculated the Stamp Duty Land Tax due on the purchase at a lower rate, due to the mixed-use purpose of the property.

  • 19 September 2023
  • Privacy and Data Protection

Organisations’ use of social media: Data protection

Social media applications (or commonly known as ‘apps’) are being developed all the time and we are constantly being introduced to new social media platforms, some of which take almost no time to gain huge popularity.

  • 14 September 2023
  • Immigration

Entrepreneurial Dreams: What is the Innovator Founder Visa?

In an era defined by innovation and entrepreneurship, the United Kingdom has made a substantial effort towards fostering its reputation as a global hub for start-ups and innovators. The introduction of the UK’s ‘Innovator Founder’ route has marked a pivotal moment in the country’s immigration policy.

  • 11 September 2023
  • Corporate and M&A

Changes to the tax treatment of Employee Ownership Trusts

The government published a consultation on 18 July 2023 seeking the public’s views on its proposals to reform the tax treatment of Employee Ownership Trusts and Employee Benefit Trusts. Parties are invited to express their opinions via email via the government website until the consultation closes on 25 September 2023.

  • 08 September 2023
  • Immigration

Navigating the Latest Immigration Rules for Overstayers in the UK: A Comprehensive Guide for 2023

Staying beyond the expiration of your UK visa is a serious matter that, in most cases, can result in significant and long-lasting repercussions.