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(Last updated 05.11.20)

UPDATE – On 31 October it was announced that the existing furlough scheme will be extended to cover the new National lockdown period and following further announcements, will therefore cover November 2020 to March 2021 (and potentially beyond).  The JSS will be postponed until the furlough extension ends

The Job Support Scheme is designed to give support to businesses which have reduced demand, but which continue to employ their workers.  It is due to replace the Coronavirus Job Retention scheme, which was due to end on 31 October 2020 (before the announcement to extend it on 31 October).

For businesses that are legally forced to temporarily close as a result of Coronavirus restrictions, the Government will pay 2/3rds of an employee’s usual salary, up to £2,100 per month. The grant is available provided the individual was employed before 23 September and is unable to work for 7 consecutive days.

The standard JSS provides for a lower grant per month, and therefore the “Closed JSS” is more beneficial to businesses forced to close as a result of the pandemic.

The main JSS criteria remain for the enhanced support, although the business must be required to close for a period of at least 7 days to qualify for the increased grant.

Businesses required to close as a result of specific workplace outbreaks by local public health authorities are not eligible for this scheme.


Please do get in touch with your normal Shorts contact to talk any of the above through in more detail

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David Robinson

As a Tax Partner, I advise clients on all aspects of UK tax, ranging from business taxes, transactions and private client matters, helping to achieve the objectives and aspirations of businesses and their owners.

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