The JSS compared to the CJRS – a one-page summary

The Job Support Scheme announced in the Winter Economy Plan has been criticised as not being as generous as the Coronavirus Job Retention Scheme.

This table summarises the key aspects of the JSS and CJRS side by side.

But as you will see in our other blog, The Coronavirus “Job Support Scheme” may be better than you think, you need to model it and you should look at them in combination to make sure you are optimising both.

In the right circumstances, “JSS + the CJRS Bonus” can provide sufficient funding to cover the hours not worked by employees earning <£16,500 a year where Coronavirus results in reduced hours up to 31 January 2021. The key measures of both JSS and CJRS, and the differences, can be summarised as follows:

Applies from/to1 November 2020 – 30 April 20211 March 2020 – 31 October 2020
Types of reduced working it supportsReduced hours onlyFull-time furlough and reduced hours (reduced hours from 1 July 2020)
Maximum level of support for the cost of employing the staff member Up to 22% of normal wages (only), no funding towards employers NIC or employers’ pension Initially 80% of regular payments, pension and NIC to 31 July 2020, but this level of support has phased down from August 2020 to 60% of salary only from 1 October 2020What wage must the employee receive under the scheme?
What wage must the employee receive under the scheme?77% of their “normal wages”80% of their “regular payments”
Does the employer have to contribute to that minimum wage?Yes – the employer has to pay the wage for any hours worked plus 1/3 of the usual wage of the hours not worked (plus employer pension costs and employer NIC)

A staff member working 33% of their normal hours would receive 77% of their salary from the employer but the employer can claim back 22% from the Government
Between 1 March and 31 July 2020 – no contribution was required

From 1 August 2020 – employer pays employer pension costs and employer NIC

From 1 September 2020 – employer pays 10% of regular pay plus employer pension costs and employer NIC

From 1 October 2020 – employer pays 20% of regular pay plus employer pension costs and employer NIC
Maximum wage it provides support towards (i.e. the salary cap beyond which further support does not accrue under the scheme)£37,500£37,500
Paid when (as a taxable grant)The month after a salary payment is madeCan be claimed before a salary payment is made
Are there any other linked support measures CJRS bonus of £1,000 per employee where that employee qualified for CJRS support and remains in employment at 31 January 2021 with the employer (and certain other conditions are met)

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