JOB SUPPORT SCHEME - Key Points

  • The scheme will run initially for 6 months from 1 November-30 April 2021
  • An employee must be working at least 33% of their usual hours
  • For the "lost hours" (up to 67%) the employer will pay 1/3, HMRC will pay 1/3 and the employee will lose 1/3.
  • HMRC's contribution is capped at £697.92 per month

(It is the employee who benefits from the scheme; the employer retains staff but will have to pay out for more hours than what an employee has actually worked and therefore gains no direct financial benefit)