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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.

Advice for businesses

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.

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.

Fixed Costs Support Scheme (FCSS)

About the scheme

The Fixed Costs Support Scheme (FCSS) is a Government scheme which makes a financial contribution towards a business' fixed costs where they have been impacted by COVID-19 related public health measures, including 2 metre physical distancing.

The Scheme will run until April 2021 and will be kept under review.

You can apply for the scheme in February for January 2021 costs. The last month covered by the FCSS is April 2021, and businesses will be able to claim for April’s payment in May 2021.

Email FCSS@gov.je if you have an questions about the scheme.

Month claimed for:
OpensCloses
January 2021
9 February
26 February, 5pm
February 20211 March, 9am31 March, 5pm
March 20211 April, 9am30 April, 4pm
April 202130 April, 5pm31 May, 5pm

All businesses applying for support under the scheme should read the Fixed Costs Support Scheme Guidance.

Fixed Costs Support Scheme Guidance

Who can claim

The FCSS is open to the following businesses, who must declare that they have suffered material detriment of 20% (i.e. a 20% fall in turnover when compared with a comparable month in 2019):

  • non-essential retail
  • licensed restaurants
  • pubs
  • cafes and places of refreshment (excluding takeaway from a fixed premises)
  • food and/or beverage wholesalers
  • visitor attractions
  • wellbeing, beauty and cosmetic services including:
    • hairdressers
    • barbers
    • beauty and nail salons
    • piercing and tattoo
    • acupuncture and massage
  • gyms/fitness centres (indoor sports and exercise including jacuzzi, saunas and steam rooms)
  • nightclubs
  • betting and bookmakers
  • dedicated events venues
  • events-related businesses with dedicated premises – outdoor/event caterers, AV providers etc
  • mobile businesses with reliance on events but without fixed premises
  • car rental businesses, driving instructors and taxi drivers

Amount you can claim

The maximum amount of support a business can claim is capped by 4 different subsidy levels, determined by the Parish rates paid by the business on their business premises in 2020.

If a business does not pay rates on their business premises, they will automatically be considered a mobile business or sub-letting and fall into Level 1.

The subsidy payable will depend on the eligible fixed costs that the business can demonstrate during the relevant month, up to the levels listed below. Fixed costs are those costs that a business must incur regardless of whether it is able to trade (see below).

You will need to refer to your 2020 Parish Rates Assessment to identify the total amount paid for the year which will determine your eligibility level (i.e. Level 1, Level 2 or Level 3).

​Subsidy level
Criteria​
Max amount per month (up to 100% of fixed costs) when the business is closed​
​Max amount per month (up to 50% of fixed costs) when business is trading but restricted (exclusions apply)

Level 1

Mobile Businesses (reliant on events/close contact services/taxis/driving instructors)

£1,500

£1,500

Level 2

Business that paid rates up to £4,999 in 2020 (including any business that sub-let any premises)

£3,000

£1,500

Level 3

Business that paid rates between £5,000 to £9,999 in 2020

£5,000

£2,500

Level 4

Business that paid rates above £10,000 in 2020

£10,000

£5,000

 




For a mobile business to be considered closed, public health measures would have to make it impossible for it to carry out its function. For example, in January, this could include a mobile hairdresser or a concession that sub-lets premises inside a larger store.

Rates

Owners and occupiers of premises are liable to Rates. You will need to refer to your 2020 Parish Rates Demand/Invoices that will detail the rates for the year. This will determine your eligibility level (for instance, Level 2, Level 3 or Level 4). This includes all rates charged, including occupier and foncier rates (where relevant).

Where a business did not occupy the premises in January 2020 and therefore did not receive a rates assessment from the Parish, it may opt to claim under Level 2. This can be done by selecting that the business is sub-letting when applying. Alternatively, should the business believe it would have paid rates in excess of £3,000, it can contact FCSS@gov.je to discuss the claim. Such a business would be able to use the estimated rates bill for 2021 for the purpose of calculating the claim.

Where a business does not pay rates directly to the Parish, for example because the landlord pays all rates as part of a letting agreement, the business should select that it is sub-letting when applying to make a claim under the FCSS. This will allow the firm to claim under Level 2, up to £3,000 per month. Should the business believe that its rates would be higher, so it should be claiming under Levels 3 or 4, the business should contact FCSS@gov.je.

Fixed costs

When making an application, a business will be required to provide a breakdown list of its fixed costs for the month being claimed. 

Fixed costs which can and cannot be claimed are listed below.

Fixed costs that can be claimed under the FCSS

  • Rent payable on business premises where the landlord is not a party connected to the business
  • Interest on mortgage payments;
  • Property management service charges
  • Rent/leasing of equipment where the lessor is not a party connected to the business
  • Maintenance of fixed and leased assets essential to the operation of the business
  • Utilities (gas, heating, electric, water, fuel, non-guest phones, internet etc.)
  • Parish rates
  • Software licences
  • Insurance
  • Essential subscriptions (e.g. trade magazines and subscriptions to membership bodies)
  • Licences (liquor, TV, tourism etc.)
  • Audit/accounting fees
  • Refuse collection
  • Uniforms
  • Statutory staff training
  • Pest control
  • Hawkers licence
  • Group costs, where they are apportioned and charged to the business, if they are a cost to the head office company and they are apportioned and charged in that month to operating businesses on a basis consistent with previous periods.

Non-exclusive list of example costs that will not be considered fixed costs under the FCSS 

  • Rent payable on business premises where the landlord is a party connected to the business
  • Repayments of capital are not covered by the FCSS
  • Labour costs
  • Food
  • Beverages
  • Raw Materials
  • Stock
  • Motor Fuel
  • New or replacement equipment

Summary of the conditions of eligibility

 Business type 100% Payment of Fixed Costs up to the maximum allowable claim 50% Payment of Fixed Cost up to the maximum allowable claim
Non-essential retail (including betting and bookmakers)Closure or collection only Not eligible
Licensed restaurantsClosure or collection (takeaway) only

Physical distancing of 2 metres

Hours restricted by curfew

PubsClosure or collection (takeaway) only

Physical distancing of 1 metre or more

Hours restricted by curfew

Cafes and place of refreshmentClosure or collection (takeaway) only

Outdoor/al fresco service only

Physical distancing of 2 metres

Food and/or beverage wholesalers
(provided the business derives more than 75% of their income from businesses that were required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy)

When core hospitality customer base is closed

When core hospitality customer base is operating at physical distancing of 2 metres or more

Hours restricted by imposition of restricted trading hours

Visitor attractionClosurePhysical distancing of 2 metres or more
Wellbeing, beauty and cosmetic servicesClosureNot eligible
Gyms/fitness centres (indoor sports and exercise including jacuzzi, saunas and steam rooms)Closure

Physical distancing of 2 metres or more

Restriction to low intensity training

NightclubsClosure or collection (takeaway) only

Physical distancing of 2 metres or less

Curfew hours

Dedicated events venuesClosureLimitation on gatherings

Events-related businesses with dedicated premises – outdoor/event caterers, AV providers etc

Travel agency and tour operator activities

 Closed to trade or cannot operate in accordance with the prevailing public health adviceLimitation on gatherings
Mobile businesses (reliant on events/close contact services/taxis/driving instructors)If it is not possible to provide the mobile service due to lack of events/ability to have close contactLimitation on gatherings

FCSS and other Government support schemes

A business can claim under the FCSS whilst also benefiting from the Co-funded Payroll Scheme and the Business Disruption Loan Guarantee Scheme.

Where a business has claimed under the Visitor Accommodation Subsidy Scheme or Visitor Attractions and Events Scheme, the business can opt out of these schemes in order to claim, where eligible, under the FCSS.

Multiple premises

Where a business operates multiple premises, it can still claim under the FCSS. However, all claims for a single business are capped at £30,000 per month.

How to apply

Apply using the form.

Email FCSS@gov.je if you have an questions about the scheme.

Apply for the Fixed Costs Support Scheme

Phase 4 Co-funded Payroll Scheme

The Government Co-Funded Payroll Scheme Phase 4 follows on from the Phase 3+ and continues to offer financial support over a longer period and at increased rates for businesses that are required to close any day during a month. This includes businesses, charities, sole-traders and partners. 

If you're an employer, you're still eligible for Phase 4 support if you have renegotiated working hours with your employees. You must always act in line with Employment Law in Jersey.

Phase 4 support will be available for January, February, March and April 2021. The scheme will be subject to review regularly and may change without notice at any time.

Support offered in Phase 4

Support available for January claims (made and paid in February) onwards.

Following changes to public health measures announced in December, the CFPS Phase 4 provide higher levels of subsidy to businesses that are required to close.

All businesses that are eligible to claim under the Scheme from January onwards can apply for a refund of employees' wages at the level of the detriment they suffer in the month plus 20% up to a maximum subsidy of 80% of £2,000 per worker (i.e. a maximum payment of £1,600).

A larger refund of employees' wages at the level of the detriment they suffer in the month plus 30% up to a maximum subsidy of 90% of £2,500 per worker (i.e. a maximum payment of £2,250)  will be available for:

  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy
  • food and/or beverage wholesalers that derive more than 75% of their income from businesses that were required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

2019 should continue to be used as the comparative year for the period January to April 2021 unless turnover in the equivalent period for 2020 was significantly higher than 2019.

Examples of the detriment level plus 20% or 30% in practice:

Detriment in January onwards All Eligible Businesses Businesses required to close or food/beverage wholesale
20%40%50%
28%48%58%
30%50%60%
33%53%63%
41%61%71%
60%80%90%
70%80% 90%
80%80% 90%

Eligibility

Eligibility of businesses, charities or self-employed

To be eligible for Phase 4 support, a business, charity, sole-trader or partner must:

  • operate in one of the included sectors in the list below (included sectors are marked in green and ineligible sectors are marked in red)
  • 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 total operating income of the business 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'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 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.

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 (December 2020 for new businesses that meet the relevant criteria to claim set out below) or be 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

Eligibility of new businesses

New businesses that have been established since 1 April 2020 are able to claim support under the CFPS Phase 4 if they are either of the following:

  • business that was required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy
  • food and/or beverage wholesaler that derives more than 75% of its income from businesses that have been required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

The business must have a business license issued by the Population Office with a start date no later than 30 November and comply with all other conditions of the Scheme as described above and in the Scheme Guidance document. 

A claim can be made for all eligible staff that started working for the business before 21 December 2020 and have been paid in December.

For the purposes of calculating business detriment, turnover will be based on a comparable month from 2020. The business will be expected to justify the month chosen and why it fairly demonstrates the detriment being suffered due to Covid-19 rather than other factors such as seasonality.  

Eligibility for employees

Under the CFPS Phase 4, you can claim for employees employed by the business who are either:

  • classified as Entitled to Work
  • 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, or, for a business that has started trading after 31 March 2020, the number of employees on the December 2020 Schedule that were employed by 21 December 2020 if the business meets the criteria for new businesses set out above

Before you apply for Phase 4 support, you must have paid the agreed wages to all eligible employees at the normal time.

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 £4,610 in the month you're claiming increasing to £8,884 for
  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

food and/or beverage wholesalers that derive more than 75% of their income from businesses that were required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

Eligibility of business owners or the self-employed

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 set out above.

Income is self-declared but will be checked against your 2019 tax return.

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 4 subsidy will be based on detriment level within the month of trading that is being claimed for.

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'.

SIC codes (open as Excel spreadsheet)

Information published about applications

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 2020);
  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 2020)
  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.

How and when to apply

You'll need to apply every month for support. Payments will be made from early February, 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:

  • February will open at 9am on Monday 1 March
  • February will close at 5pm on Wednesday 31 March

Phase 4 guidance

Apply for Phase 4 of the Co-funded Payroll Scheme

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 Manpower 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

Phase 3+ Co-funded Payroll Scheme

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 scheme will be subject to review regularly and may change without notice at any time.

Support offered in Phase 3+

Support offered for November claims (made and paid in December)

If your business is eligible, you can apply for a refund of basic salary costs up to a maximum subsidy of 60% of £2,000 per worker (i.e. a maximum payment of £1,200). 

The subsidy is calculated as follows:

  • a supplement is provided to all eligible business at a level of the detriment they suffer in November 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 in November is capped at a maximum subsidy of 60%)
  • where businesses fall between 20-30% detriment during November they default back to the previous tapering under Phase 3 at 40% to ensure businesses are not any worse off under CFPS 3+

Examples of the detriment level plus 10% in practice:

​Detriment in November
​Subsidy
​20%
​40% (reverts to Phase 3 Scheme)
​28%
​40% (reverts to Phase 3 Scheme)
​30%
​40%
​33%
​43%
​41%
​51%
​50%
​60%
​60%
​60%
​70%
​60%


​Detriment in November
​Maximum Subsidy
​60%
​£1,200 (i.e. 60% of £2,000)

The amounts in the tables above are per person per month, subject to the detailed rules in the Scheme guidance.

Support available for December claims (made and paid in January) onwards

Following changes to public health measures announced in December, the CFPS Phase 3+ has been enhanced to provide higher levels of subsidy.

All businesses that are eligible to claim under the Scheme from December onwards can apply for a refund of employees’ wages at the level of the detriment they suffer the month plus 20% up to a maximum subsidy of 80% of £2,000 per worker (i.e. a maximum payment of £1,600).

A higher maximum subsidy of 90% (max payment per worker £1,800) will be available for:

  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy
  • food and/or beverage wholesalers that derive more than 75% of their income from businesses that were required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy

As the detriment plus 20% approach will still apply, businesses that qualify for the higher maximum subsidy would be able to access it if they are experiencing a fall in income of 70% or more.

Examples of the detriment level plus 20% in practice:

​Detriment in December onwards
​Subsidy
​20%
​40%
​28%
​48%
​30%
​50%
​33%
​53%
​41%
​61%
​60%
​80%
​70%
​80% or 90% if required to close or food/beverage wholesale
​80%
​80% or 90% if required to close or food/beverage wholesale
Detriment
​Maximum Subsidy
For example, 70%
​£1600 (80%) or £1800 (90%) if required to close or food/ beverage wholesale

Eligibility

Eligibility of businesses, charities or self-employed

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 total operating income of the business 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'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 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.

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 (December 2020 for new businesses that meet the relevant criteria to claim set out below) or be 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

Eligibility of new businesses

From December claims onwards (made and paid in January) new businesses that have been established since 1 April 2020 will be able to claim support under the CFPS Phase 3+ if they are either of the following:

  • business that was required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy
  • food and/or beverage wholesaler that derives more than 75% of its income from businesses that have been required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

The business must have a business licence issued by the Population Office with a start date no later than 30 November and comply with all other conditions of the Scheme as described above and in the Scheme Guidance document.

A claim can be made for all eligible staff that started working for the business before 21 December 2020 and have been paid in December.

For the purposes of calculating business detriment, turnover will be based on a comparable month from 2020. The business will be expected to justify the month chosen and why it fairly demonstrates the detriment being suffered due to Covid-19 rather than other factors such as seasonality. 

Eligibility for employees

Under the CFPS Phase 3+, you can claim for employees employed by the business who are either:

  • classified as Entitled to Work
  • 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, or, for a business that has started trading after 31 March 2020, the number of employees on the December 2020 Schedule that were employed by 21 December 2020 if the business meets the criteria for new businesses set out above

Before you apply for Phase 3+ support, you must have paid the agreed wages to all eligible employees at the normal time.

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

Eligibility of business owners or the self-employed

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 set out above.

Income 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 within the month of trading that is being claimed for.

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'.

SIC codes (open as Excel spreadsheet)

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

​Document
​Date issued
Phase 3+ FAQ
​Monday 16 November 2020
​Guidance for November claims (made and paid in December)
​Tuesday 1 December 2020
Guidance for December (made and paid in January)
​Wednesday 23 December 2020

How and when to apply

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 closes at 5pm on Wednesday 30 December
  • December will open at 5pm on Thursday 31 December

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 Manpower 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

Phase 3 Co-funded Payroll Scheme  

​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 Co-funded Payroll Scheme

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 Co-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 rules and guidance has been amended since the Government announcement on 2 December 2020 introducing the hospitality circuit-breaker.

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 can apply

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 30% 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

Visitor Attractions and Events Scheme

About the Scheme

The Visitor Attractions and Events Scheme provides additional support for the Island's events and attractions providers.

Various schemes and deferrals have been introduced to mitigate the impact of government imposed restrictive measures, including the Co-funded Payroll Scheme, Business Disruption Loan Guarantee Scheme and the Visitor Accommodation Support Scheme.

The scheme will provide support of up to 80% of designated fixed costs paid on a monthly basis in arrears. The central objectives of the scheme are to:

  • ensure that Jersey maintains the core infrastructure to operate large scale events after restrictions based on COVID-19 public health measures are lifted; and
  • retain key attractions which are suffering reduced footfall, and in turn income, due to the reduction in visitor numbers caused by COVID-19 and related public health measures

The scheme will cover the period of October 2020 to April 2021, inclusive.

Why the Government is 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.

These restrictions to combat COVID-19 infections meant that events and attractions businesses were prevented from trading at all between April and June 2020. The further restrictions on borders and travel to Jersey over the key summer period and into the autumn period, together with a dramatic fall in confidence to travel, have resulted in an unprecedented drop in visitor numbers. 

As a direct consequence many events and attractions providers have incurred significant financial losses over the period in which their trading pattern requires them to produce profit in order to sustain the business over the winter period.

In order to avoid sudden structural change in the visitor economy due to key events and attractions providers ceasing to trade it is proposed that a subsidy scheme is made available to support events and attractions providers to meet up to 80% of their fixed costs incurred over the winter period (October 2020 to end of April 2021).

The aim of the scheme is to enable qualifying events and attractions businesses to continue trading in 2021.

Who can apply

To qualify for this scheme businesses will need to satisfy, amongst others, the following key criteria:

  1. suffered a detriment to turnover of over 50% due to public health restrictions
  2. sought to borrow to support it through its financial difficulties, either through commercial options or the Business Disruption Loan Guarantee Scheme
  3. registered for GST purposes and has a minimum turnover of £300,000
  4. undertaken a Jersey Business Health Check

Guidance for the Visitor Attractions and Events Scheme and eligibility criteria

How to apply

The process for applications opens on Tuesday 5 January.

We aim to make payments within 10 days of the receipt of the completed application.

Step 1: Read and understand the declarations

Conditions apply to this scheme that you must read and understand before making an application. If the business is incorporated, you'll need to hold a board meeting and provide a signed board resolution declaring your acceptance of the conditions.

Board resolutions

Declaration statement

Step 2: Make sure you're eligible

Read the guidance carefully to ensure you are eligible for the scheme and meet all the conditions before you apply.

Guidance for the Visitor Attractions and Events Scheme and eligibility criteria

Step 3: Start the process by contacting Jersey Business 

You must undertake a Jersey Business Health Check before making a formal application to Government. Jersey Business will provide free, independent and confidential advice to help you navigate this process and will work with you to support your application.

You'll need a copy of your last 12 months accounts as well as any financial projections you have developed for the upcoming months.

Complete the application for the Business Health Check indicating that you wish to apply for support through the Visitor Attractions and Events Scheme.

Step 4: Apply to Government

Once the health check is complete you need to apply to the Department for the Economy. Once your application is received it will be assessed to confirm eligibility and the amount of support you'll receive.

If your application is unsuccessful you'll receive an email from the department explaining the reasons for the decision.

Email your application to economy@gov.je.

Authority to claim form corporate (Word document)

Authority to Claim form non-corporate (Word document)

Step 5: Confirmation of the support and payment

If your application is successful, you'll receive email notification of the support being provided and the date you will receive the funds.

Visitor Atrractions and Events Scheme process

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

Quarter A 2021 and Quarter D 2020 contributions

Employers and self-employed individuals most affected by the public health workplace restrictions can defer the payment of Social Security contributions for:

  • Quarter A 2021 – until 15 April 2023
  • Quarter D 2020 – until 15 January 2023
After the deferral, payment plans can be offered for up to three years to give extra flexibility to those most affected.       
Eligibility is the same as the Co-Funded Payroll Scheme 90% subsidy, which is for:

  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy
  • food and/or beverage wholesalers that derive more 75% of their income from businesses required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy
Employers and self-employed people that pay contributions monthly can stop their payments for the quarter and defer them for two years.
Any contributions already paid will not be refunded and deferred.
Class 2 people who defer their contributions will have full entitlement to contributory benefits for the period of their deferral.  However, the value of any benefit claimed in respect of the deferred period will be due for repayment if the contribution is not paid.

Submitting your quarterly schedule

Whether you’re deferring payments or not, you must continue submitting your schedule so that your employees receive a contribution record and you can access the coronavirus Government Co-Funded Payroll Scheme.

If you can afford to pay your 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.

Defer payments

If you want to apply to defer your payment of contributions email the Contributions Team or call +44 (0) 1534 444444.

If you are unable to pay your contributions

Employers and class 2 people that are unable to pay their contributions should email the Debt Management Team or call +44 (0) 1534 440088 to arrange a manageable payment plan. 

Deferral of GST payments

GST-registered businesses affected by the workplace restrictions introduced in December can choose to defer the payment of GST relating to quarterly and monthly returns for periods ending in quarter 4 (1 October to 31 December 2020). 

To be eligible for this deferral, the business must be one of the following: 

  • a business that was required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy;
  • a food and/or beverage wholesaler that derives more 75% of its revenue from a businesses that have been required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy.

Postponed GST payments may be deferred for up to two years.

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.

Government Policy as Landlord for its Business Tenants during COVID-19Period

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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