Government guidance documents on the CJRS (‘furlough’) have been updated as of 19 November 2020:
Check if your employer can use the Coronavirus Job Retention Scheme
CHANGE: The information about reporting fraud to HMRC has been updated.
Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
CHANGE: The sections ‘Who can claim’ and ‘Employer claim information that HMRC will make public’ have been updated.
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
CHANGE: Information about if your employee becomes sick while furloughed has been amended to remove outdated information.
Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
CHANGE: There has been a minor amendment to clarify how to work out 80% of your employee’s average earnings between the date their employment started and the day before they are furloughed.
Calculate how much you can claim using the Coronavirus Job Retention Scheme
CHANGE: There has been a small amendment to clarify how to work out 80% of your employee’s average earnings between the date their employment started and the day before they are furloughed. The section ‘calculating the number of working and furloughed hours for an employee that is furloughed or flexibly furloughed for part of a claim period’ has been updated.
Claim for wages through the Coronavirus Job Retention Scheme
CHANGE: The information has been updated to include more detail about what HMRC may deem to be a reasonable excuse for missing a claim deadline. The information has also been amended to make clear that if a claim deadline falls on the weekend or a bank holiday then claims should be submitted on the next working day.
Find examples to help you calculate your employees’ wages
CHANGE: There have been amendments to examples 2.9 and 3.9 in ‘Examples of how to calculate your employees’ wages, National Insurance contributions and pension contributions’. Also, a new example has been added to ‘Full examples of how to calculate the amount you should claim for an employee who is flexibly furloughed’.
Should you have any queries on the above or require any employment related advice, please contact Helen Crossland at [email protected] or on 020 7725 8034 or Fiona Mendel at [email protected] or on 020 7725 8033.