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Latest HMRC News

• Detailed guide: Complete a Financial Impact Test if you’re a large employer claiming through the Job Support Scheme Open

  Complete a Financial Impact Test (FIT) if you have 250 or more employees and are claiming through the Job Support Scheme Open.

• Guidance: Find examples to help you calculate your employee's wages for the Job Support Scheme

  Check examples to help you work out your claim period, employee usual hours for JSS Open, employee hours not worked, employee reference salary, their working time percentage and the amount you need to pay them for their hours not worked if you're claiming through the Job Support Scheme.

• Detailed guide: Claim the Job Support Scheme

  Claim for for some of the cost of your employee's wages for hours they've not worked due to coronavirus (COVID-19).

• Detailed guide: Extra steps to take before calculating your claim through the Job Support Scheme Open

  Find out what extra steps you need to take before you calculate how much you can claim through JSS Open.

• Detailed guide: Steps to take before calculating your claim through the Job Support Scheme

  Find out what steps you need to take for JSS Open and JSS Closed before you can calculate how much you can claim.

• Detailed guide: Calculate how much you can claim through the Job Support Scheme

  Calculate how much you have to pay employees on temporary working agreements for hours they've not worked and how much to claim from the scheme.

• Guidance: Check how different employment conditions affect eligibility for the Job Support Scheme

  Find out how different employment conditions affect your employee's eligibility for the Job Support Scheme for both JSS Open and JSS Closed.

• Guidance: Individuals you can claim the Job Support Scheme for who are other types of employees

  Find out if you can claim through the Job Support Scheme for individuals who are other types of employees.

• Detailed guide: Check if you can claim the Job Support Scheme Closed if your business is closed

  Find out if you’re eligible and how much you can claim for employees who cannot work because your business has been legally required to close and has closed, because of coronavirus (COVID-19) restrictions.

• Detailed guide: Check if you can claim the Job Support Scheme Open if your business is still operating

  Find out if you’re eligible and how much you can claim to cover the cost of hours your employees have not worked because your business has been impacted by coronavirus (COVID-19).