The UK government`s Job Support Scheme (JSS) has been introduced to provide financial support to businesses and employees who have been impacted by the ongoing COVID-19 pandemic. Under the JSS, employers are able to reduce the working hours of their staff while receiving financial support from the government to cover the cost of wages.

In order to participate in the JSS, employers must meet certain requirements and agree to certain terms. One of the key requirements is the need to enter into a written agreement with their employees, outlining the terms of their participation in the scheme. This agreement is known as the HMRC JSS Written Agreement.

The HMRC JSS Written Agreement is a legally binding document that outlines the terms and conditions of the JSS scheme for both employers and employees. It is a crucial document that sets out the details of the employer`s proposed changes to the employee`s working arrangements, including the new reduced hours that will be worked, the amount of pay that will be received, and the length of time the agreement will be in place.

The agreement also sets out the employee`s rights and obligations, including their agreement to work the reduced hours and their understanding that they will receive a reduced amount of pay as a result. The written agreement must be signed by both the employer and the employee, and a copy must be kept by both parties for their records.

In addition to the written agreement, employers must keep accurate records of the hours worked by their employees, including the number of hours worked before and after the JSS agreement is implemented. These records may be requested by HMRC as part of an audit, so it is important for employers to keep them up to date and accurate.

Compliance with the terms of the JSS scheme, including the use of the HMRC JSS Written Agreement, is essential for businesses seeking to take advantage of the financial support available. Failure to comply with these requirements could result in penalties and may jeopardize the employer`s ability to participate in the scheme in the future.

In summary, the HMRC JSS Written Agreement is a crucial document for businesses and employees participating in the Job Support Scheme. It sets out the terms and conditions of the agreement, including the reduced hours and pay that employees will receive, and is a key requirement for businesses seeking to take advantage of the government`s financial support during these challenging times. Employers must ensure that they comply with the requirements of the scheme, including the use of the written agreement, to avoid penalties and ensure that their participation in the scheme is successful.