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Government support for businesses

Advice for businesses

As the situation around COVID-19 is changing rapidly, the advice and support for businesses and employers in Jersey is being constantly improved and updated. Check regularly to ensure you're up-to-date.

If you need help and advice on managing your business during this crisis have a look at the information and support available on Jersey Business’s website at or email their team at  info@jerseybusiness.je.

If you have an urgent enquiry about how the schemes on this page work, email payrollcofunding@gov.je.

About the business measures

The Government has announced a series of extraordinary business support measures to protect businesses and to save as many Islanders' jobs as possible during the COVID-19 pandemic. This is to make sure we are in a strong position to recover when the crisis is over.

The support available is the biggest financial expenditure made in Jersey's history.

Government Support for businesses in Phase 3+

Coronavirus Government Co-Funded Payroll Scheme: Phase 3+

The Government Co-Funded Payroll Scheme Phase 3+ follows on from the Phase 3 and continues to offer financial support over a longer period. This includes businesses, charities, sole-traders and partners. 

If you're an employer, you're still eligible for Phase 3+ support if you have renegotiated working hours with your employees. Remember you must always act in line with Employment Law in Jersey.

Phase 3+ support will be available for November and December 2020 and January, February and March 2021. The extension of the scheme between 1 November and 31 March 2021 is dependent upon funding being agreed in the Government Plan 2021 to 2024. The scheme will be subject to review regularly and may change without notice at any time.

Support offered in Phase 3+ for employers

If your business is eligible, you can apply for a refund of your employees' wages up to a maximum subsidy of 60%.

The scheme works as follows for both employers, business owners, sole-traders and partners: 

  • a supplement is provided to all eligible business at a level of the detriment they suffer in a given month plus 10%; 
  • to be eligible to apply to the scheme, businesses will need to be suffering a detriment level of at least 20% (compared with previous year’s trading or a comparable trading period); 
  • the scheme is currently capped at a maximum subsidy of of 60%);
  • where businesses fall between 20-30% detriment during November and December 2020 they would default back to the previous tapering under Phase 3 at 40% to ensure businesses are not any worse off under CFPS 3+; 
  • under Phase 3+ businesses only have the option to apply on a monthly basis, rather than 3 months under the previous scheme, Phase 3. As restrictions were eased for most businesses during September and October detriment will no longer be averaged over 3 months to ensure subsidies are provided for appropriate detriment levels suffered within each month over the period November 2020-31 March 2021. 
  • Phase 3+ also takes into account the latest Public Health Restrictions announce on 16th November 2020 to reflect the restricted opening hours of licensed premises (last orders 10:00pm, leave premises by 10:30pm), for further information please refer to gov.je. The maximum subsidy is capped at £1,200 based on earnings of £2,000 (60% of £2000). 

Examples of the detriment level plus 10% in practice:

​Detriment
​Subsidy
​20%
​30%
​28%
​38%
​30%
​40%
​33%
​43%
​41%
​51%
​50%
​60%
​60%
​60%
​75%
​60%


​Detriment
​Maximum Subsidy
​60%
​1200

Per the above table, amounts are per person per month. Before you apply for Phase 3+ support, you must have paid the agreed wages to all eligible employees at the normal time.

An illustrative example of how Phase 3+ works is shown below for guidance: 

The below example shows month on month how detriment levels will alter the underlying subsidy each month for a business with a turnover of £100,000 each month and 8 employees consistent month on month:

December Subsidy: 

A business has a turnover of £100k in December 2019, turnover for December 2020 is 70%. This gives a detriment level of 30%. The business will therefore be entitled to claim for a subsidy of 40% (30% detriment + 10%). This results in a subsidy for December of £6,400. 

January Cost: 

The following month the business has a detriment level of 60%, given the scheme is capped at 50% detriment level, the business will only be able to receive 60% subsidy (50% cap + 10% detriment). Giving a monthly subsidy of £9,600.

February Cost: 

In February the detriment level falls to 40%, the business would then be entitled to receive 50% subsidy (40% detriment + 10%), giving a monthly subsidy of £8,000. 

March Cost: 

In March 2021, the detriment has then fallen to 20%, giving a subsidy of 30% (20% detriment level + 10%). Giving a monthly subsidy of £4,800.

Therefore, the total subsidy to be claimed over the period November 2020-December 2021 is £28,800.

​Month
​2019 revenue
​2020 revenue
​Detriment %
​Subsidy level
​Max payment per employees
​No. employees
​Max subsidy payable
​December
​100,000
​70,000
​30%
​40%
​800
​8
​6400
​January
​100,000
​40,000
​60%
​60%
​1200
​8
​9600
​Febuary
​100,000
​60,000
​40%
​50%
​1000
​8
​8000
​March
​100,000
​80,000
​20%
​30%
​600
​8
​4800



For claims made from December, for the month of November onwards, you can claim for employees employed by the business who are either:

  • classified as Entitled to Work; or
  • registered and included on any Social Security Schedule in March 2020
  • This includes employees who were hired as replacement employees for those that left the business since March 2020. The total number of employees claimed for must not exceed the total number of employees on the business’s March 2020 Social Security Schedule
For avoidance of doubt, this includes:
  • employees on permanent, fixed-term and zero-hour contracts who have been paid their agreed wages during the month claimed for
  • employees who are excluded from paying Contributions because of their age or because they have an Election
  • employees who have just come back from sickness or maternity leave or other unpaid leave in line with a pre-planned return
  • staff who you re-employ, who were made redundant before 1 April 2020 in the early stages of the COVID-19 disruption 
  • employees working fewer than eight hours per week who were not on your contributions schedule if you can provide payslips for January, February and March 2020
  • if your business is behind on paying its Social Security contribution and you have still submitted all the relevant Social Security schedules for 2020
  • employees who have a red Social Security card and they were on the Social Security contribution schedule in March 2020

You can't claim for:

  • staff employed through a third-party, such as an employment agency or a contractor. 
  • anyone who you paid more than £4,558 in the month you're claiming

Support offered in Phase 3+ for business owners, sole-traders and partners

If you're an eligible business owner, sole-trader or partner, you can apply for your gross average monthly earnings in 2019 up to a maximum payment per month as set out in the table below.

​Detriment
​Maximum subsidy amount
​60%
​1200


This is self-declared but will be checked against your 2019 tax return when it is processed.

This support is only available if you earned on average less than £8,884 per month in 2019 (£106,608 in the year).

You can only claim once per month regardless of how many businesses you're involved in. You should claim for the total gross average monthly income through one business at the end of the month you're claiming for.

If you started a new business or became self-employed in 2020, your Phase 3+ subsidy will be based on detriment level plus 10% within the month of trading that is being claimed for.

Eligibility for Phase 3+

To be eligible for Phase 3+ support, a business, charity, sole-trader or partner must:

  1. operate in one of the included sectors in the list below (included sectors are marked in green and ineligible sectors are marked in red):
  2. have suffered a 20% or greater loss in turnover because of the disruption caused by COVID-19 during the month you're claiming for

If your business is a company, your turnover is the business’ total operating income before deducting any allowable business expenses. This includes (and is not limited to): the sale of products and services, commission receipts, rental income, interest, and payments received for a business disruption insurance. Accruals accounting must be used for turnover calculations.

If you're a sole-trader or partner, your turnover is your business’ trading income before deducting any allowable business expenses. This includes (but is not limited to) income related to the sale of products and services, commission receipts and payments received for a business disruption insurance. Accruals accounting must be used for turnover calculations.  The business owners’ other sources of personal income such as personal property income, pension or investment income should not be included in turnover.

If you're a charity, your turnover is any income that the Charity receives including donations, investment income and government grants.

Phase 3: eligible and ineligible industriesFor an accessible version of this document, email payrollcofunding@gov.je.

In addition, if you're making a claim for the wages of your employees, you must also:

  • be registered as an employer for Social Security purposes
  • have already paid the staff included in your claim in the month you're claiming for (the payment is strictly a re-imbursement)
  • have submitted an Employer Class 1 Contribution return for all relevant Quarters in 2020
  • submitted the relevant Manpower returns

If you're making a claim as a business owner, sole-trader or a partner, you must also:

  • have been liable for Class 2 Social Security Contributions in March 2020 or were exempt from making contributions because you were claiming Home Responsibility Protection (HRP), were over pension age or had a married woman’s election
  • have submitted the relevant Manpower returns
  • had a total average monthly income of less than £8,884 per month in 2019 (£106,608 in the year).  In this case, your average monthly income is:
  • any amount paid to the self-employed person by way of wages, salary, fees, bonuses, commission, overtime pay 
  • dividends paid by a company of which the person is a shareholder, where the income of the company derives from the person’s self-employment;
  • distributions made by a partnership in which the person is a partner;
  • business profits (a business’ trading income after deducting allowable business expenses) for a sole trader 

Average monthly income should be calculated by taking your annual income from the sources identified above and dividing it by 12 to reach a monthly amount. These amounts will be linked to your 2019 income declared for tax purposes.  This is identified as follows:  

  • your confirmed average monthly gross income for 2019 that will be or has already been included on your 2019 tax assessment
  • if you do not yet have a confirmed gross income for 2019, your average monthly gross income as confirmed on your 2018 tax assessment, if this is likely to be a reasonable estimate of your 2019 income.
  • If you do not yet have confirmed gross income 2019 and your income changed significantly between 2018 and 2019 (up or down) , use an estimate of your average monthly gross income the 2019
  • If you did not start trading until 2020 please use the Social Security start-up contribution rate of £1,519 as your average monthly gross income for 2019

For claims made from December, for the month of November onwards, businesses will also be required to be open and be trading based on normal trading hours to the extent permissible considering public health restrictions. In order to remain eligible for the scheme, businesses must not remain closed or restrict trading where there is no public health reason (based on current advice) to remain closed or restrict trading.

Businesses must not artificially restrict trading hours so as to ensure eligibility for the scheme by, for example, closing on certain days or hours in order to meet the material detriment test.

Assessing material detriment

Material detriment: company

Turnover is the total operating income including income from trading and any other sources of income that the business may have.

This includes (and is not limited to): the sale of products and services, commission receipts, business rental income, business bank interest or other business investment income, and payments received from business disruption insurance. Accruals accounting must be used for turnover calculations.

Material detriment: sole trader, partnership

When assessing material detriment as a sole trader or partnership, does 'turnover' just include the sale of products and services or does it include other operating income, such as rental income, interest etc.?

Turnover is a person’s trading income before deducting any allowable business expenses. This includes (but is not limited to) income related to the sale of products and services, commission receipts and payments received from business disruption insurance. Accruals accounting must be used for turnover calculations.

The business owners’ other sources of personal income such as personal property income, pension or investment income should not be included in turnover for this purpose.

SIC code

You'll be able to select the correct SIC code from a drop-down list when you complete the online application form. If the business has various activities, you should pick the one that represents the majority (51% or more) of your normal trade.

If you're a charity registered with the Jersey Charity Commission, you will need to select 'Miscellaneous' and then 'Registered with the Jersey Charity Commission'.

Information published about my business’s application

The Government of Jersey will periodically publish appropriate information in respect of businesses which have claimed under the scheme. For businesses, this may include the name of the business, number of employees claimed for and the total amount claimed.

Trading Group Scheme

If businesses are structured as a trading group (a “trading group”), and different businesses in the trading group undertake different activities, some of which are eligible industries under the scheme and some of which are ineligible, the following will apply:

Businesses in the trading group can be considered eligible for a claim under the scheme in the following circumstances:

  1. the eligible businesses alone can meet the material detriment test (20% drop in turnover over in the same month/comparable trading period in 2019);
  2. the trading group as a whole can meet the material detriment test for the relevant month that the claim is made for (20% drop in trading group turnover over in the same month/comparable trading period in 2019);
  3. the business can only claim in relation to employees which are not used for work in businesses in the trading group that undertake activities in non-qualifying industries.

There will be a requirement for additional financial and non-financial information from the trading group and for additional declarations to be made on behalf of the trading group. This may delay processing of applications.

The structure and arrangements for the application for a trading group will need to be agreed with the Government before an application can be made.

Businesses claiming under the Trading Group Scheme will be placed in a higher risk category for audit.

Phase 3 guidance and FAQ

​FAQ Document
​Date issued
​COVID-19 Co-Funded Payroll Scheme Phase 3+ FAQ
​Monday 16 November 2020

How to apply for Phase 3+ of the Co-funded Payroll Scheme

You'll need to apply every month for support. Payments will be made from early December, depending on when you submitted your claim and whether any further information is required for us to process it.

The application form for Co-funding payroll scheme for November open at 9am on Wednesday 2 December and close at 5 on Wednesday 30 December. Claims for December will open at 9 on Monday 4 January.

In addition, if you're making a claim for the wages of your employees, you must also:

  • be registered as an employer for Social Security purposes
  • have already paid the staff included in your claim in the month you're claiming for (the payment is strictly a re-imbursement)
  • have submitted an Employer Class 1 Contribution return for all relevant Quarters for  2020 
  • where applicable, have allowed staff to remain in their usual accommodation
  • the relevant Man Power return

If you're making a claim as a business owner, sole-trader or a partner, you must also:

  • have been liable for Class 2 Social Security Contributions in March 2020 or were exempt from making contributions because you were claiming Home Responsibility Protection (HRP), were over pension age or had a married woman’s election
  • had a total average monthly income of less than £8,884 per month in 2019 (£106,608 in the year).  In this case, your average monthly income is:
  • any amount paid to the self-employed person by way of wages, salary, fees, bonuses, commission, overtime pay 
  • dividends paid by a company of which the person is a shareholder, where the income of the company derives from the person’s self-employment;
  • distributions made by a partnership in which the person is a partner;
  • business profits (a business’ trading income after deducting allowable business expenses) for a sole trader 
  • you must also have completed the relevant Manpower returns

Apply for phase 3 of the co-funded payroll scheme

Phase 3 guidance 

​Guidance document
Date issued​
Guidance on Phase 3 version 1
​Thursday 1 October
​FAQ document
Date issued​
​FAQ on Phase 3 version 1
​Thursday 1 October

Phase 2 guidance

Date issued Guidance document
2 September 2020
Co-funded scheme phase 2 - Guidance - version 6
2 September 2020 Co-funded scheme phase 2 - Guidance including track changes - version 6
31 July 2020 Co-funded scheme phase 2 - Guidance - version 5
31 July 2020 Co-funded scheme phase 2 - Guidance including track changes - version 5

Phase 2 FAQ documents

Co-funded Payroll Scheme Phase 2 FAQs First Publication 29 April 2020

Co-funded Payroll Scheme Phase 2 FAQs Second Publication 29 April 2020

Co-funded Payroll Scheme Phase 2 FAQs Third Publication 30 April 2020 - Miscellaneous Questions

Co-funded Payroll Scheme Phase 2 FAQs Fourth Publication 2 May 2020 – Trading Groups

Phase 1 Government funded payroll scheme

The Government Co-Funded Payroll Scheme (Phase 1) was a short-term emergency measure introduced to protect the most vulnerable employers and employees in the early stages of the Coronavirus disruption in Jersey.  It refunded eligible employers up to £200 per week for each employee they paid between 20 to 31 March 2020.  Applications for Phase 1 closed on 30 April 2020. Eligible businesses must have applied before this date.

Email payrollcofunding@gov.je with any queries.

Guidance for the Coronavirus Co-Funded Payroll Scheme: Phase 1

Visitor Accommodation Support Scheme (VASS)

About the Visitor Accommodation Support Scheme

The Visitor Accommodation Support Scheme provides additional support for the Island’s Registered Accommodation Providers.

Various schemes and deferrals have been introduced to mitigate the impact of government imposed restrictive measures, including the Co-funded Payroll Scheme and the Business Disruption Loan Guarantee Scheme. The visitor accommodation sector has been particularly impacted and has participated in both schemes.

This scheme will provide support of up to 80% of designated fixed costs, paid on a monthly basis in arrears. The scheme is structured therefore as a room subsidy, with the key objectives of:

  • ensuring Jersey maintains quality and diverse bed-stock in Registered Tourist Accommodation Providers for the 2021 tourism season and beyond; and
  • limiting the failure of Registered Tourist Accommodation Providers as a result of the impact of COVID-19 restrictions that would require significant, and potentially prohibitive, capital investment for the premises to be reopened by a new operator

The scheme will cover the period of October 2020 to April 2021, inclusive, and will open to applicants on 23 November 2020.

Why the Government launching this scheme

The outbreak of COVID-19 resulted in Government taking restrictive measures to support public health. These measures impacted the ability of businesses to operate at their normal capacity.

Significant demand for visitor accommodation is not expected to return to normal in the short term. At the same time, it is important to ensure that Jersey maintains a range of quality and diverse visitor accommodation to preserve the foundations of Jersey’s ongoing business and leisure accommodation offering through this challenging time.

It is vital that Jersey enters the new economic environment, post-COVID-19, with a visitor accommodation offering which remains attractive to business and leisure visitors as a key foundation of the Island’s visitor economy.

Who is eligible?

To qualify for this scheme a business must be a Registered Tourist Accommodation Provider, meaning they are registered for the purpose of the Tourism (Jersey) Law 1948 as at 1 October 2020.

Applicants must show a 50% detriment comparing the total turnover in the last 12 months of operation (up to and including the month of claim) to the total 2019 turnover.

How to apply

Visitor Accommodation Subsidy Scheme guidance

Apply for Visitor Accommodation Support Scheme

Connected party resolutions template

Applicant resolutions template

Authority to claim form: Corporate

Declaration statement

Business Disruption Loan Guarantee Scheme

£50 million of new lending capacity has been created from 30 March 2020 through this scheme, £40 million of which is guaranteed by Government. The scheme was live as of 1 April 2020. 

The scheme helps businesses seeking to access working capital loans to manage COVID-19 related disruption. It allows banks to extend financing to businesses that are viable where the bank cannot lend on their normal commercial terms.

Qualifying businesses can apply to borrow between £5,000 to £500,000. This will be agreed between businesses and their banks, who may able to lend more outside of the scheme.

From 15 May 2020 the scheme has been expanded to allow all local businesses to apply, regardless of their sector and business activity. Those interested in the scheme should approach Jersey Business or their bank. 

To learn more about the scheme:

  1. complete the checklist for the scheme to ensure you are eligible and it is suitable to support your borrowing need:
Checklist for business disruption loan guarantee scheme
  1. Refer to your bank or Jersey Business, Jersey Business can assist businesses seeking to access the scheme, helping to put together the necessary information. Jersey Business can also help businesses understand the wider support available.

FAQs for the Business Disruption Loan Guarantee Scheme

Deferring the payment of Social Security contributions

To help businesses and self-employed individuals who have been most adversely impacted by the coronavirus (COVID-19) pandemic with their cashflow, the following measures have been put in place:
  • businesses with less than 80 employees and individuals who pay Class 2 contributions (including those who are self-employed) are automatically permitted to defer their payments for A and B quarters (payments due in April and July) by 2 years
  • businesses with 80 or more employees who can demonstrate that they have been significantly adversely impacted by the coronavirus pandemic can apply to defer their payments for A and B quarters (payments due in April and July) by 2 years

Submitting your quarterly schedule

Whether you’re deferring payments or not, it’s essential that you continue submitting your schedule so you can access the coronavirus Government Co-Funded Payroll Scheme

If you can afford to pay some or all of your Class 2 contributions

All businesses and individuals (including those who are self-employed) who can maintain their usual payment schedule or a reduced payment schedule, without putting their business at risk, or laying off staff, are asked to continue making payments.

If you defer payments

If you employ less than 80 staff, you're automatically entitled to defer payments for 2 years and do not need to contact the department to request permission.

If you employ 80 or more staff and want to apply to defer your payments for A and B quarters email the Contributions Team or call +44 (0) 1534 444444.

Deferral of GST payments

GST-registered businesses can choose to defer the payment of GST relating to quarterly and monthly returns ending 31 March, 30 April, 31 May and 30 June. This scheme may be subject to extension.

Government rent negotiations during COVID-19

Jersey Property Holdings has adopted a new policy for its business tenants. Previously, Government offered 3 month rent deferrals to its business tenants who were suffering financial difficulties as a result of the COVID-19 pandemic. Government has now adopted the framework of the Guidance for landlords and tenants of commercial property. Further guidance as to how the Guidance will be applied is set out in the new policy.

Under the new policy, Government will be open to agreeing alternative concessions such as rent holidays and early lease terminations for future rent payments. This new policy does not have retrospective effect. Any agreed deferment of rent agreed by business tenants with Government will remain repayable in accordance with the terms agreed.

Applications for future concessions should be made via Jersey Business who will be able to give business tenants assistance in determining their suitability for a rent concession and the appropriate concessions to ask from Government, and to get a more general financial health check for their business.

This policy only applies to business tenants of Jersey Property Holdings. Other business tenants of Government bodies, such as Ports of Jersey, should make contact in the ordinary way for any rental concession they wish to seek.

Update and Guidance for landlords and tenants of commercial property

In early April this year at the beginning of the outbreak of COVID-19 the Minister for Economic Development, Tourism, Sport and Culture published a Guidance to be followed by landlords and tenants of commercial property during COVID-19.

This Guidance acts as a pragmatic set of guidelines as to how landlords and tenants should be expected to behave during COVID-19 period and has been adopted by the Courts by way of a Practice Direction. It is extremely important in order to manage relationships and deal with potential conflict between Businesses and their landlords at this unprecedented time for the economy.

Guidance for commercial property

The Minister has now published an Update to share how the Guidance has been used, to reinforce its use and to encourage Businesses and their landlords to continue to maintain open and sensible discussions and to make use of the full range of the payment concessions available under its terms while COVID-19 and its economic impact remain an issue.

Update to guidance for landlords and tenants of commercial property

Guidance for landlords and tenants of residential property

The Minister for Children and Housing has published Guidance to be followed by landlords and tenants of residential property during COVID-19.

This Guidance sets out how landlords and tenants should manage residential tenancy issues during the COVID-19 coronavirus period. They provide guidelines in respect of how matters such as the payment of rent arrears and other sums paid by a tenant directly to a landlord (such as utilities and service charges) should be managed between the parties. 

The Guidance will be adopted by the Courts by way of a Practice Direction so that if, once the COVID-19 period is over, any tenancy disputes are brought to litigation, the Court will be able to determine whether the parties behaved reasonably. 

Guidance for residential property

You can find out more information about residential tenancies during the COVID-19 period on the Jersey Law website.

Additional resources for Jersey Business 

Additional resources have been provided to Jersey Business enabling them to provide additional free-to-access professional business advice.

Individual businesses and sole traders are encouraged to speak to Jersey Business about the significant professional support, advice and guidance which is available at no charge to business.

All businesses are encouraged to carry out a regular ‘health check’ which will help to manage costs, maximise income and, crucially, to identify any changes that will give them the cash and reserves to keep running.  Many businesses will already be doing this but all are encouraged to do so. If help is needed, Jersey Business is able to assist with and support this process.

Businesses facing financial difficulty as a result of the coronavirus pandemic should do the following:

  • review the schemes that are already in place (for example, Social Security Contribution and GST deferral)
  • contact their property manager should they be a business tenant of Government or a Government-owned entity
  • seek advice from their professional advisors – Jersey Business is available to assist and advise local businesses and to help direct them to additional professional advice
  • discuss their financial position with their bank’s relationship manager, to see what assistance is available, for example additional loans or overdrafts
  • continue to support their staff, as best they can, during this challenging time

A scheme, managed through Jersey Business, to allow small businesses access to free initial consultations with qualified legal or accountancy professionals is now in operation.

Businesses who wish to access this help are asked to speak to Jersey Business.

Business continuity planning

The Government of Jersey and the Jersey Resilience Forum recommend that all organisations adopt robust and flexible business continuity arrangements. This will help to minimise any disruption from COVID-19.

The Government has produced a coronavirus business continuity checklist will help individual businesses to prepare their plans.

Coronavirus business continuity checklist



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