The Job Support Scheme (JSS) will be expanded to support businesses across the UK required to close their premises due to Coronavirus restrictions. This scheme will cover businesses that, as a result of restrictions set by one or more of the four governments in the UK, are legally required to close their premises. This includes businesses that are required to provide only delivery and collection services from their premises, or food and drink outdoors from their premises.
The government will support eligible businesses by paying two thirds of each employees’ salary (or 67%), up to a maximum of £2,100 a month. Under the scheme, employers will not be required to contribute towards wages and only asked to cover NICS and pension contributions. Businesses will only be eligible to claim the grant while they are subject to restrictions and employees must be off work for a minimum of seven consecutive days.
The scheme will begin on 1 November and will be available for six months, with a review point in January. Further guidance on the scheme will be set out by HMRC in due course.