Grants under JSS Open will be available to support the wages of employees working part time who were on the payroll on 23 September 2020 and subject to
an RTI submission on or before that date.
The original proposal was that they would need to work at least 33% of their usual hours to be eligible but this has now been reduced to 20%.
For the hours not worked the employee must be paid 2/3 of their normal pay with the employer being responsible for 5% (previously 1/3) of this amount with the government providing a grant for the remaining 61.67%.
The employer will be responsible for national insurance costs and pension costs on the full amount paid to the employee.
The maximum government contribution will be £1,541.75 per month. This will ensure employees continue to receive at least 73% of their normal wages, where they earn £3,125 a month or less.
If you need any additional information please don't hesitate to contact our Tax Partners, Steve Crompton or Lucy Williams on the details below:
Partner – Head of Tax
direct dial: 01942 292541
mobile: 07790 840394
direct dial: 01942 292543
mobile: 07807 053494