Latest on Job Support Scheme - Open and Closed
dunoonhotel • 23 October 2020
Latest update on the scheme to start on 1st November
COVID-19 SUPPORT
>>
>> Dear customer,
>>
>> We’re writing to let you know that we have published further
>> information on the Job Support Scheme – including how you can
>> check if you’re eligible and when you can make your first claim.
>> You can find this on GOV.UK by searching 'Job Support
>> Scheme'.
>>
>> Job Support Scheme
>>
>> The Job Support Scheme (JSS) will open on 1 November and
>> run for six months, until 30 April 2021. The government
>> has said it will review the terms of the scheme in January 2021.
>> There are two variations to JSS – JSS Open and JSS Closed.
>>
>> The UK government announced yesterday it will significantly increase
>> the generosity and reach of its winter support schemes to ensure
>> livelihoods and jobs across the UK continue to be protected in the
>> difficult months to come, supporting jobs and helping to contain the
>> virus.
>>
>> In recognition of the challenging times ahead, the Chancellor said
>> he would be increasing support through the existing Job Support and
>> self-employed schemes.
>>
>> JSS Open will provide support to businesses that are open where
>> employees are working shorter hours due to reduced demand. Your
>> employees will need to work at least 20% of their usual hours. You
>> will continue to pay employees for the hours they work, and the UK
>> government will pay a contribution of 61.67% of the usual pay for
>> hours not worked, up to a maximum of £1,541.75 per month. You will
>> pay 5% of the usual pay for hours not worked, up to a maximum of
>> £125 per month, and can top this up further if you choose. This
>> means employees should receive at least two thirds of their usual
>> pay for hours not worked.
>>
>> The caps are reduced according to the proportion of hours not
>> worked. Further guidance on this will be available on
>> GOV.UK shortly.
>>
>> You will need to cover all employer National Insurance and pension
>> contributions.
>>
>> JSS Closed will provide support to businesses whose premises are
>> legally required to close as a direct result of coronavirus
>> restrictions set by one of the four governments of the UK. This
>> includes premises restricted to delivery or collection-only services
>> from their premises, and those restricted to providing food and/or
>> drinks outdoors.
>>
>> For JSS Closed, the UK government will fund two thirds of employees'
>> usual wages for time not worked, up to a maximum of £2,083.33 per
>> month. You will not be required to contribute, but you can top up
>> the government’s contribution if you choose to. You will still
>> need to cover all employer National Insurance and pension
>> contributions.
>>
>> You’ll be able to make your first JSS claim in arrears from
>> 8 December, for pay periods ending and paid in November.
>> We’ll let you know more about how to make a claim by the end of
>> this month.
>>
>> Your employees will be able to check if you have made a Job Support
>> Scheme claim on their behalf through their online Personal Tax
>> Account. Employees can set up a Personal Tax Account on
>> GOV.UK, by searching 'Personal Tax Account: sign in or
>> set up'.
>>
>> Job Retention Bonus (JRB)
>>
>> You’ll be able to claim a one-off payment of £1,000 for every
>> eligible employee you furloughed and claimed for through the
>> Coronavirus Job Retention Scheme (CJRS), kept continuously employed
>> until at least 31 January 2021 and who meets the other
>> eligibility criteria. You do not have to pay this money to your
>> employee.
>>
>> You will be able to claim the bonus between 15 February
>> and 31 March. To do this you must have submitted PAYE
>> information for the period up to 5 February 2021 on
>> time.
>>
>> Further information on eligibility and when you can claim can be
>> found on GOV.UK by searching 'Job Retention Bonus
>> Guidance' and further guidance on the claim process will be
>> published by the end of January 2021.
>>
>> Coronavirus Job Retention Scheme – closes on 31
>> October
>>
>> Please note that this scheme closes on 31 October and
>> you will need to make any final claims on or before 30
>> November. You will not be able to submit or add to any claims
>> after 30 November.
>>
>> From 1 October, the UK government has paid employers 60%
>> of usual wages up to a cap of £1,875 per month for the hours
>> furloughed employees do not work.
>>
>> You continue to pay your furloughed employees at least 80% of their
>> usual wages for the hours they do not work, up to a cap of £2,500
>> per month. You need to fund the difference between this and the CJRS
>> grant yourself.
>>
>> The caps are proportional to the hours not worked. For example, if
>> your employee is furloughed for half their usual hours in October,
>> you are entitled to claim 60% of their usual wages for the hours
>> they do not work, up to £937.50 (half of £1,875 cap). You must
>> still pay your employee at least 80% of their usual wages for the
>> hours they don’t work, so for someone only working half their
>> usual hours you’d need to pay them up to £1,250 (half of £2,500
>> cap), funding the remaining portion yourself. For help with
>> calculations, search 'Calculate how much you can claim using the
>> Coronavirus Job Retention Scheme' on GOV.UK.
>>
>> You’ll also continue to pay employer National Insurance and
>> pension contributions from your own funds.
>>
>> You must keep the records that support the amount of CJRS grant you
>> have claimed in case HMRC needs to check it. You can now view, print
>> or download copies of your previously submitted claims by logging
>> onto your CJRS service on GOV.UK.
>>
>> Claimed too much in error?
>>
>> It’s important that you check each claim is accurate before
>> submitting it, and we would also recommend checking previous claims
>> and repaying any amount over-claimed, so you will not have to pay
>> interest and penalties if we subsequently discover you have claimed
>> too much.
>>
>> If you have claimed too much CJRS grant and have not already repaid
>> it, you must notify us and repay the money by the latest of
>> whichever date applies below:
>>
>> * 90 days from receiving the CJRS money you’re not entitled to
>> * 90 days from the point circumstances changed so that you were no
>> longer entitled to keep the CJRS grant.
>>
>> If you do not do this, you may have to pay interest and a penalty as
>> well as repaying the excess CJRS grant. For more information on
>> interest search 'Interest rates for late and early payments' on
>> GOV.UK.
>>
>> How to let us know if you have claimed too much
>>
>> You can let us know as part of your next online claim without
>> needing to call us. If you claimed too much but do not plan to
>> submit further claims, you can let us know and make a repayment
>> online through our card payment service or by bank transfer – go
>> to 'Pay Coronavirus Job Retention Scheme grants back' on
>> GOV.UK.
>>
>> Further support
>>
>> Guidance and live webinars offering you more support on changes to
>> CJRS, JSS and JRB, and how they impact you, are available to book
>> online – go to GOV.UK and search 'help and support
>> if your business is affected by coronavirus'.
>>
>> Our phone lines and webchat remain very busy, so the quickest way to
>> find the support you need is on GOV.UK. This will
>> leave our phone lines and webchat service open for those who need
>> them most.
>>
>> Protect yourself from scams
>>
>> Stay vigilant about scams which may mimic government messages as a
>> way of appearing authentic. Search 'scams' on GOV.UK
>> for information on how to recognise genuine HMRC contact. You can
>> also forward suspicious emails claiming to be from HMRC to
>> phishing@hmrc.gov.uk and texts to 60599.
>>
>> I hope this information helps you and your business. We’ll
>> continue to keep you updated on scheme developments over the coming
>> weeks.
>>
>> Yours faithfully
>>
>> Jim Harra
>>
>> Chief Executive and Permanent Secretary – HMRC
Announcement!!!!
Useful information regarding the change that arrives in July
Christmas 2023