Where employers are wishing to claim the JRB under these circumstances, the transferred employees must have been furloughed and successfully been claimed for under the scheme by their new employer. An employer will not be eligible for the JRB in respect of any employee transferred under TUPE, or under the business succession rules after 31 October 2020.
As previously stated, where a claim for an employee was incorrectly made, a JRB will not be payable.
Detailed guidance will be published at the end of September 2020, which will explain what will be included in the £520 earnings, and how employers will be able to make the claim.
Employers are reminded that this one-off payment of £1,000 per eligible employee is taxable, so the employer must include the whole amount as income when calculating the taxable profits for Corporation Tax or Self-Assessment. In preparation of making a claim, employers should ensure that their employee records are up to date, and that accurate information has been reported to HMRC via RTI. All CJRS claims should be checked to ensure that they have been accurately submitted and that any amendments have been notified to HMRC.
Back to Contents
Self-isolation period increased to 10 days for those who have symptoms or are diagnosed with COVID-19 3 August 2020
NHS guidance pages have been updated to reflect the changes to isolation periods if you have symptoms or have tested positive for COVID-19.
Previously, the government advised that those who had symptoms of COVID-19 or who had tested positive for the virus, had to self-isolate for a period of seven days and could cease isolation after this period if they felt well.
With reports of a possible “second wave”, the Prime Minister Boris Johnson advised that the seven days would now be extended to ten days and as such, NHS guidance has been updated to reflect this change.
If someone in your household or ‘bubble’ has symptoms or tested positive for COVID-19, then the rules remain the same and you are advised that you must self isolate for 14 days. A 14-day isolation period also applies if you have been told by the NHS track and trace system that you have been in contact with someone who has tested positive for coronavirus. Employers should be reminded that Statutory Sick Pay is payable from day one where an employee must self-isolate for one of the above reasons. For employers who had fewer than 250 employees on 28 February 2020 across all PAYE payroll schemes, up to two weeks of SSP can be reclaimed via the Coronavirus Statutory Sick Pay Rebate Scheme.
Back to Contents
Statutory Sick Pay (SSP) ends for those who are shielding due to COVID-19 4 August 2020
From the 1 August 2020, employees who previously were entitled to SSP on the grounds that they were shielding will cease.
During the peak of the pandemic, those employees who were at greater risk of contracting the COVID-19 virus were advised by health professionals and the government to ‘shield’ themselves, which meant that many were unable to work and had to stay at home. For those who this applied, legislation was amended so that employers could process SSP for this period with ‘shielding’ being a valid reason for SSP if an employee was unable to work from home. Shielding has now been paused and therefore guidance for employees who fall into this category has been amended, which means:
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 125 of 590
Made with FlippingBook - Online magazine maker