The Job Support Scheme was due to be introduced from 1 November 2020 after the Coronavirus Job Retention Scheme (“CJRS”) was scheduled to end on 31 October 2020. However it was announced in November that the CJRS is extended until 31 March 2021 with employees receiving 80 percent of their current salary for hours not worked, up to a maximum of £2,500 in the period November 2020-31 January 2021.

The months of November 2020-January 2021 will therefore be the same as the month of August 2020 with employers only required to contribute Employer NICs and pension contributions.

The CJRS extension operates as the previous scheme did, with businesses being paid upfront to cover wages costs. Flexible furloughing is allowed in addition to full-time furloughing.