The Job Support Scheme extension

The Job Support Scheme extension

The Chancellor has announced an extension to the new Job Support Scheme.

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Partner, KPMG Law

KPMG in the UK


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The Chancellor announced an extension to the new Job Support Scheme (JSS) on 9 October 2020 for businesses impacted by further local or national coronavirus restrictions.

In summary:

  • Businesses that are legally required to close, or to restrict their activities to delivery or collection only services from their premises, due to local or national coronavirus restrictions will receive grants to cover part of the wages of employees who cannot work during the relevant periods;
  • Eligible businesses can claim 67 percent of salary, up to a maximum of £2,100 per month, for each employee who is unable to work for a minimum of seven consecutive days; 
  • Employers will not be required to contribute towards affected employees’ salary but will be required to fund the associated employers’ NIC and pension contributions; and
  • HMRC intend to publish the names of employers who use the scheme, and employees may be given details of any claims which include them personally.


The JSS will run from 1 November 2020 to 30 April 2021. Businesses that are subject to COVID-19 related restrictions or reductions in demand before 1 November will continue to be supported by the current Job Retention Scheme.

Further guidance is expected from HMRC on the new JSS and the extension announced on 9 October.

For further information please contact :

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