Guidance

Examples of working out how much to claim

Published 30 October 2020

This guidance was withdrawn on

The Job Support Scheme, which was due to start on 1 November 2020, has been withdrawn.

© Crown copyright 2020

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/find-examples-to-help-you-calculate-your-employees-wages-for-the-job-support-scheme/examples-of-working-out-how-much-to-claim

1. Example of calculating a JSS Open grant

W Ltd claims through JSS Open. Wlod is placed on a JSS Open temporary working agreement from 1 November 2020 to 31 January 2021. He has 30 JSS Open Days in November 2020.

W Ltd pays employees on the last day of each calendar month, so its first claim period is 1 November 2020 to 30 November 2020.

Wlod’s reference salary is £1,800 per month. His usual hours for the JSS Open Days are 180 hours, and he works for 40 hours. This is 22.22%, which is more than 20%, so the claim is valid.

The number of hours not worked is 140 (180-40).

To work out the overall amount that W Ltd must pay Wlod for the hours not worked in each pay period:

  1. W Ltd identifies Wlod’s reference salary for the pay period: £1,800.00.

  2. W Ltd divides by the number of calendar days in the pay period: £1,800 ÷ 30= £60.00.

  3. W Ltd multiplies by the number of JSS Open days in the pay period: £60 x 30 = £1,800.00.

  4. W Ltd divides by the number of usual hours for the JSS Open days in the pay period: £1,800 ÷ 180 hours = 10.00.

  5. W Ltd multiplies by the number of hours not worked for the JSS Open days: 10 x 140 = £1,400.00.

  6. Multiply by 66.67%: (£1,400 ÷ 100) x 66.67 = £933.38.W Ltd compares to the maximum reference salary. The result of step 6 less than this. Wlod must be paid at least £933.38 for the hours not worked in the pay period. This is made up of a 5% employer contribution, and a 61.67% government contribution which W Ltd can reclaim. He must also be paid his full contracted rate for the hours he worked in the pay period.

  7. To work out the government contribution to Wlod’s pay for the hours not worked: W Ltd identifies Wlod’s total pay for the hours not worked: £933.38.

  8. W Ltd divides by 66.67: £933.38 ÷ 66.67 = £14.00.

  9. W Ltd multiplies by 61.67: £14.00 x 61.67 = £863.38.

W Ltd can claim £863.38 from HMRC.

1.1 Example of calculating a JSS Closed grant

X Ltd claims through JSS Closed.

The business is forced to close, and Xi is placed on a JSS Closed temporary working agreement from 3 November 2020 to 28 November 2020. She has 26 JSS Closed days in the claim period.

X Ltd pays employees fortnightly on a Saturday, so its first claim period is 3 November 2020 to 28 November 2020 which contains the pay periods 1 November 2020 to 14 November 2020 and 15 November 2020 to 28 November 2020.

Xi’s reference salary is £700 per week (£1400 per fortnight).

To work out the amount that X Ltd must pay Xi for the time the business is closed in the pay period 1 November 2020 to 14 November 2020:

  1. X Ltd identifies Xi’s reference salary for the pay period (1 November 2020 to 14 November 2020): £1,400.00

  2. X Ltd divides the result by the number of calendar days in the pay period: £1,400÷14 = £100.00.

  3. X Ltd multiplies the result by the number of JSS closed days in the pay period: £100.00 x 12 = £1,200.00

  4. X Ltd multiplies the result by 66.67%: (£1,200.00 ÷ 100) x 66.67 = £800.04.

  5. To work out the amount that X Ltd must pay Xi for the time the business is closed in the pay period 15 November 2020 to 28 November 2020: X Ltd identifies Xi’s reference salary for the pay period 15 November 2020 to 28 November 2020: £1,400.00

  6. X Ltd divides by the number of calendar days in the pay period: £1,400÷14 = £100.00

  7. X Ltd multiplies by the number of JSS closed days in the pay period: £100.00 x 14 = £1,400.00

  8. X Ltd multiplies by 66.67%: (£1,400.00 ÷ 100) x 66.67 = £933.38.

The total amount that X Ltd must pay Xi for the time the business is closed between 3 November and 28 November is £800.04 + £933.38 = £1733.42.

X Ltd can claim the full amount from HMRC.

2. Example of claiming both JSS Open and JSS Closed for the same pay period

Y Ltd needs to claim for the same employee under both JSS Open and JSS Closed in a particular pay period. Yusuf is placed on a JSS Open temporary working agreement from 1 November 2020 to 31 January 2020.

However, Tier 3 restrictions are imposed on 8 November 2020 and the business is forced to close until 21 November 2020. During this time Yusuf agrees to cease all work under a JSS Closed temporary working agreement. From 22 November 2020 he returns to reduced hours working under JSS Open.

He has 16 JSS Open Days (1 November 2020 to 7 November 2020 and 22 November 2020 to 30 November 2020) and 14 JSS Closed days (8 November 2020 to 21 November 2020).

Y Ltd pays employees on the last day of each calendar month, so its first claim period is 1 November 2020 to 30 November 2020.

Yusuf’s reference salary is £2100 per month.

His usual hours for the JSS Open Days are 80 hours, and he works for 32 hours. This is 40%, which is more than 20%, so the JSS Open claim is valid.

The number of hours not worked is 48 (80-32).

To work out the overall amount that Y Ltd must pay Yusuf for the hours not worked under JSS Open in the pay period:

  1. Y Ltd identifies Yusuf’s reference salary for the pay period: £2,100.00

  2. Y Ltd divides by the number of calendar days in the pay period: £2,100 ÷30= £70.00

  3. Y Ltd multiplies by the number of JSS Open Days in the pay period: £70 x 16 = £1120.00

  4. Y Ltd divides by the number of usual hours for the JSS Open Days in the pay period: 1120 ÷ 80 = 14.00

  5. Y Ltd multiplies by the number of hours not worked for the JSS Open Days: 14 x 48 = 672.00

  6. Y Ltd multiplies by 66.67%: (672 ÷ 100) x 66.67 = £448.02.

  7. To work out the government JSS Open grant for Yusuf’s pay for the hours not worked: Y Ltd identifies Yusuf’s total pay for the hours not worked: £448.02.

  8. Y Ltd divides by 66.67: £448.02 ÷ 66.67 = 6.72

  9. Y Ltd multiplies by 61.67: 6.72 x 61.67 = £414.42.

  10. To work out the amount that Y Ltd must pay Yusuf for the time the business is closed: Y Ltd identifies Yusuf’s reference salary for the pay period: £2,100.00

  11. Y Ltd divide by the number of calendar days in the pay period: £2,100 ÷ 30 = 70.00

  12. Y Ltd multiplies by the number of JSS closed days in the pay period: 70 x 14 = £980.00

  13. Y Ltd multiplies by 66.67%: (980 ÷ 100) x 66.67= £653.37.

Yusuf must be paid at least £1,101.39 (£448.02 + £653.37) for the hours not worked in the pay period, including the time the business is closed. He must also be paid his full contracted rate for the hours he worked in the pay period.

Y Ltd can claim £1,067.79 (£414.42 + £653.37) from HMRC.

Back to top