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Job Support Scheme Policy Paper

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

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More info now available: https://www.gov.uk/government/publications/the-job-support-scheme/the-jo...

In particular:

  • Employers will be able to top up employee wages above the level of minimum contributions at their own expense if they wish.
  • For employees who are paid a fixed salary, the Reference Salary is the greater of:
    • the wages payable to the employee in the last pay period ending on or before 23 September 2020

    • the wages payable to the employee in the last pay period ending on or before 19 March 2020, this may be the same salary calculated under the CJRS scheme

  • For employees whose pay is variable the Reference Salary is the greater of:

    • the wages earned in the same calendar period in the tax year 2019 to 2020

    • the average wages payable in the tax year 2019 to 2020

    • the average wages payable from 1 February 2020 (or the employee’s start date if later) until 23 September 2020

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By SXGuy
23rd Oct 2020 07:20

So to clarify,

If the employee is only working 20% of their usual hours,

Employer can pay 20% plus 5% plus remaining 13% as a top up?

Government pay 62%?

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By ireallyshouldknowthisbut
23rd Oct 2020 09:35

Thanks for the link

Looking at directors, the "annual pay" gotach is removed as a reference period can include the whole of 19/20.

However, my golden ticket out of making and claims for our directors is in this wondeful para which I want to hug:

"Calculations cannot include:

payments made at the discretion of the employer or a client, where the employer or client was under no contractual obligation to pay, including"

None of my director clients have contracts of employment. Hallelujah. I mean, how sad, how terribly sad I wont have to do a pile of iffy claims.

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Replying to ireallyshouldknowthisbut:
RedFive
By RedFive
23rd Oct 2020 14:29

I disagree, though will wait for the further guidance promised at the end of this month.

For Directors genuinely only working a day a week due to decreased demand for their services then £350 could be a lifeline for them.

I do agree with your sentiment though and having not charged a penny for completing over 80 CJRS claims per month for 7 months now I am going to charge for JSS.

Just a small £15 + vat per claim but could actually be a nice little earner and mean I don't dread 'payroll day' (which is now more like a week).

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By fawltybasil2575
23rd Oct 2020 09:43

@ SXGuy (OP).

Not quite (your 7.20 post).

The 5% and 61.67% are applied to the UNWORKED hours, and hence the "5%" and "61.67%" per your post should be respectively 4% and 49.34%. Therefore, your "13%" should be 26.66%.

Your figures are of course based upon the employer's deciding to pay the employee their full wage, notwithstanding their only working 20% of their normal working hours.

Basil.

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Replying to fawltybasil2575:
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By SXGuy
23rd Oct 2020 10:21

Thanks Basil.

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