Updated Job Support Scheme (JSS) 27th October 2020 The new Job Support Scheme (JSS) replaces the Furlough scheme from November 1st, 2020. Under JSS claims can only be made in arrears and the first claims can only be made after December 8th, 2020. This means that any employers trying to claim for weekly payrolls may have to wait 5 weeks before they receive any grant monies. The JSS is available to all employers who have a live PAYE scheme & who hold a UK, Channel Island or Isle of Man bank account. The employer does not have to have made use of the Furlough Scheme in order to qualify. The JSS is open to all employees who have been on a payroll between 6th April 2019 and 23rd September 2020. Employees do not need to have been furloughed to benefit from the JSS. JSS Open sees a decrease in the number of required working hours from 33% to 20%. Employees will be paid their normal wage for any hours worked and, in addition, will receive 66.67% of their unworked hours. The employer will pay 5% of this shortfall with the remaining 61.67%, subject to a cap of £1541.75 being made up by a government grant. This means that an employee will receive at least 73% of their normal wage if they earn below £3,125 per month. JSS Closed applies where employees are legally required to close their business premises as a result of Covid-19 restrictions. Each employee who cannot work due to these restrictions will receive two thirds of their normal pay, capped at £2083.33 per month, paid by the employer and funded by the government. Claims for employees on fixed salaries will be based on the greater of the following; 1/ Wages paid to the employee in the pay period prior to 23/09/20; or 2/ Wages paid to the employee in the pay period prior to 19/03/20 Claims for employees on variable salaries will be based on the greater of the following; 1/ Wages earned in the same calendar period in 2019/20; 2/ Average wages paid in 2019-20 tax year; 3/ Average wages paid from 1st Feb 20 to 23rd September 20. Further guidance on how to calculate statutory payments such as maternity or shared maternity leave will be issued before the end of October 2020.