The average number of hours worked from 1 February 2020 (or the employee’s start date if later) until 23 September 2020
Further detail can be found in the policy paper and full details of the rules will be covered in guidance at the end of October.
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The latest coronavirus-related statistics published 26 October 2020
HMRC has published the latest set of statistics relating to the use of the Coronavirus Job Retention Scheme (CJRS).
As of 18 October 2020, the total value of claims made under the scheme equated to £41.4 billion. This is in contrast to the value on the date figures were last recorded – on 20 September 2020 - when claims totalled £39.3 billion. The number of jobs that have been furloughed remains unchanged since 2 August 2020, from which date 9.6 million jobs have been furloughed, and this spans across 1.2 million employers. The Self-Employment Income Support Scheme (SEISS) has paid out £5.9 billion in grants to eligible self-employed individuals according to data taken on 18 October 2020. This is across 2.3 million claims, and sees an increase from 20 September 2020, at which point £5.6 billion had been paid out in relation to 2.2 million claims. More detailed information about the distribution of payments under each scheme is available online. The statistics page analyses the CJRS by scheme size, sector, geography and also explores the use of flexible furlough. Statistics available relating to the SEISS provide details on the number of individuals claiming the grant by age, gender, industry sector and geography.
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Establish which areas are in which COVID alert level for the purpose of the Job Support Scheme 27 October 2020 As the Job Support Scheme (JSS) has evolved, and there are now both Open and Closed variations of the scheme, it is important for payroll professionals to be aware of which regions in England are classed as being in which alert level, in order to establish the level of support various businesses can receive. Any businesses in tier three locations –‘very high’ alert level, that are legally required to close, and meet certain eligibility criteria can access the Closed version of the scheme, under which the Government will fund two-thirds of employee wages up to a cap of £2,083.33 per month. Businesses in other tiers, so either ‘medium’ or ‘high’ at the time of writing, can claim under the Open version of the scheme, which will require employees to work at least 20% of their ordinary hours, with a contribution from employers of 5% for any usual hours not worked. The Government will pay up to 61.67% and a maximum of £1,541.75 per month of the reference salary for any of those ordinary hours not worked. This will be available to businesses that continue to face reduced demand due to coronavirus, which may require them to cut the hours of staff, but who still remain open.
A policy paper which provides high level details of both the Open and Closed schemes is available on Gov.UK.
In order to monitor which scheme variation will apply, it is important for payroll professionals to be aware of which restrictions are in place and where. There is a list of which areas are classed as being in each of the alert levels, and this should be checked regularly, as different areas will move in and out of each of the risk categories.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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