23rd October 2020

The Chancellor, Rishi Sunak, announced further changes to the Job Support Scheme (JSS) on Thursday 22nd October 2020, looking to replace the Coronavirus Job Retention Scheme at the end of October. Detailed guidance was then issued by H M Treasury which set out more details of the JSS.

We have updated our guidance based on those announcements and the detailed guidance, which you can download via the following link:

Click here to download our updated Job Support Scheme (JSS) guidance (PDF)

JSS has been split into two main schemes, one for those employers who have experienced decreased demand for their services due to Covid which has been named “JSS Open” and the other scheme for those employers who have been advised to close due to Covid restrictions – entitled “JSS Closed”.

The JSS Open is more generous for those employers who have experienced decreased demand than previously announced, with employers now only having to contribute 5% of employees’ wages for non-working time, with the government providing a grant for 61.67% of non-working wages up to a cap of £1,541.75 per month. Employers can still claim the Job Retention Bonus in February even if they make a claim under the JSS.

Although detailed guidance has now been issued for both schemes, the government is expected to publish further guidance by the end of October for some part of the schemes, and particularly for JSS Closed.

If you have any queries regarding the scheme, or would like to discuss anything in relation to other government support schemes, please contact Lee Muter or Paul Tucker.

Lee Muter
Employment Taxes Partner

E: leemuter@unw.co.uk
T: 07810 852 362


Paul Tucker
Employment Taxes Senior Manager

E: paultucker@unw.co.uk
T: 07392 870 199

UNW’s latest update on topics of financial interest to all dentists contains two articles, which includes the latest results from

HMRC are removing one exemption and are clamping down on another. The tax treatment of employee living accommodation is complex. 

As the Budget originally scheduled for Autumn has been postponed until Spring, the Government made a number of announcements regarding

The Government has announced new payment arrangements for VAT deferred between 20 March and 30 June 2020 due to the

Bob Eldridge founded Street Zero in 2018, with the mission of eradicating homelessness and “rough sleeping” in Newcastle by 2022.