Job support scheme

Produced by Tolley
Job support scheme

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Job support scheme
  • Introduction
  • JSS Open ― open businesses
  • JSS Closed ― closed businesses
  • When will the scheme run?
  • Available support
  • What is the usual hourly wage?
  • Employees with fixed pay
  • Employees with variable pay
  • Can the employer claim the job retention bonus for employees supported by the job support scheme?
  • More...


In announcements made on 31 October and 5 November 2020, the Government extended the coronavirus job retention scheme (CJRS) initially until 2 December and then until 31 March 2021 and stated that the job support scheme will be postponed until the CJRS ends. Further information will be provided once there is further guidance from the Government. Please see the Coronavirus job retention scheme (CJRS) guidance note for more on that scheme.

The Government’s original version of the Policy paper on the job support scheme sets out that it has been introduced specifically to protect viable jobs where demand will be affected due to coronavirus (COVID-19). Viable jobs are seen as those where the business needs more time to recover, but will recover following the downturn caused by coronavirus. This is therefore a slightly different approach to the CJRS which was designed to protect any employment where affected by coronavirus. The announcement was made as part of the Winter Economy Plan ― see the Policy paper: Winter Economy Plan and analysis may be found in‘Analysis ― Sunak’s winter economic plan’ by Tim Stovold and Andrew Constable inTax Journal, Issue 1503, 8 (2 October 2020) and ‘Winter is coming’ by Richard Curtis inTaxation, 1 October 2020, 20.

This original scheme has been added to by further announcements with different versions of the scheme working concurrently; one for open businesses (JSS Open) and one for those required to close by Government restrictions (JSS Closed). The rules for the scheme for open businesses were changed with increased levels of support as announced on 22 October 2020 inthe Plan for Jobs: Chancellor increases financial support for businesses and workers. Guidance on the scheme is now available at the updated Policy paper: job support scheme which also states that further guidance will be available at the end of October 2020.

Support can be claimed on both parts of the scheme for different employees as appropriate, but not for

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