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
-
Replies (5)
Please login or register to join the discussion.
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%?
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.
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).
@ 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.