Rishi Sunak announced changes to the Job Support Scheme (JSS) yesterday one week before the scheme is set to start. The updated scheme is now more generous than previously planned with employees receiving up to 73% of their usual wage for working a minimum of 1/5 of their normal hours.  The changes announced have made it easier for the employer by reducing the amount they are required to pay for the unworked hours and it also means that employees are eligible for the scheme who are working less hours. The Government have also increased their contribution to 62% with a cap of £1,541.75 per month.

Whereas the employer was originally required to pay 33% of the employee’s ‘unworked’ hours, this has been significantly decreased to only 5%. Although the government contribution has been capped, it is unclear if the employer contribution will also be capped. More guidance is said to be published soon.

Employees can now work a minimum of 20% of their ‘usual’ hours where is was originally 33%. The time worked will need to be paid in full by the employer. This means that employees who are working as little as one day a week are now eligible for the scheme.

To be eligible for the grant, employers must have reached a written agreement with their employee that they have been offered a temporary working agreement. The agreement must be available for view by HMRC on request. Please ensure you send us a copy of this agreement prior to us submitting your claim.

This temporary working agreement must cover at least seven consecutive days.

Clear guidance on the eligibility of directors are yet to be released.

Breakdown of the hours not worked


  • Government will contribute 62% of unworked hours, capped at £1,541.75 per month.
  • Employer will contribute 5% of unworked hours
  • Employees will lose 33% of unworked hours