Generally, employers are able to claim the JSS Open where some, or all, of their employees are working reduced hours with employees still working for at least 20% of their usual hours.
Importantly, the employer must have reached a written agreement with their employee (or reached written collective agreement with a trade union where the relevant terms are determined by collective agreement) reflecting the temporary working arrangements.
- maintain records relating to the terms of the temporary working agreements for each employee
- make sure that the agreement is consistent with employment, equality and discrimination laws
- keep a written record of the agreement for five years
- keep records of how many hours employees work and the number of usual hours they are not working
- make the agreement available to HMRC on request.
The temporary working agreement must cover at least seven consecutive days.
HMRC will publish further guidance on what to include in the written agreement.
The earliest a claim period can start for a particular employee is from the later of the date that the employee starts working reduced hours or the date when working reduced hours is confirmed in writing, so getting the agreement in place before the new arrangements come into place will speed up claiming.
The caveat applies that as JSS (Open) Temporary Working Agreements are matters of employment law, you should verify any action with a HR Advisor or Employment Lawyer.
We are anticipating further details to be published later today and will update you as soon as we have further information.