Further guidance has been issued overnight on this with a 4 page documents on the below link that is well worth a read:

https://www.gov.uk/government/publications/job-support-scheme

This is still draft guidance still missing significant fine detail but the key points we picked up were as follows:

  1. Employees need to have been on an RTI submission on or before 23rd September 2020 to qualify
  2. The first 3 months of the scheme there will be the requirement that employees work at least a third of the usual hours. This may be revised from 01.02.21 onwards
  3. The usual hours calculations are expected to be in line with the existing CJRS calculations and will be based on underlying hours (i.e. not reduced hours/pay due to furlough)
  4. Claims will be made in arrears on a monthly basis after the RTI submissions have gone in to HMRC, possibly with full detail of the claims being made available to employees
  5. The grant will not cover employers NI or pension contributions
  6. Employers cannot claim the grant for employees that are on notice of redundancy, or if the employee is made redundant (significant extra detail needed here!)
  7. Claims open in December 2020
  8. Employers must agree short time working periods with the staff, with each period being a minimum of 7 days, change contract if necessary and notify the employees in writing. This agreement must be made available to HMRC on request.

We will keep you updated as we find out more.

Do not hesitate to get in touch 01392 360008.