Minimum furlough periods
Any employees you place on furlough must be furloughed for a minimum period of 3 consecutive weeks. When they return to work, they must be taken off furlough. Employees can be furloughed multiple times, but each separate instance must be for a minimum period of 3 consecutive weeks.
After making the claim
HMRC will check each claim, and if the employer is eligible, pay it by BACS to a UK bank account.
Read the latest HMRC guidance in full before making a claim.
Back to Contents
Rishi Sunak makes a Treasury Direction in relation to the Coronavirus Job Retention Scheme 16 April 2020
Chancellor, Rishi Sunak, has made a Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020, which states that HMRC is responsible for the management and payment of amounts to be paid under the Coronavirus Job Retention Scheme (CJRS).
There is a wealth of information within the document, which is broken down into subsections.
The content reflects the updates that were made to employer and employee guidance on 15 April 2020. One such update relates to the fact that employees who were employed on or before 19 March 2020 are eligible for furlough, if their employer had submitted Real Time Information (RTI) to HMRC relating to that employee by that date. Previously, employees needed to be on PAYE payroll on or before 28 February 2020 to be eligible for furlough. The document makes it clear that CJRS claims should not be made in respect of an employee if it is abusive or is “otherwise contrary to the exceptional purpose of CJRS.” Payments should only be made for the purpose of CJRS and must be returned to HMRC immediately if the person making the claim becomes unwilling or unable to use the payment for that purpose.
For employers with multiple PAYE schemes, separate claims must be made for each scheme and the amount of any payment under CJRS will need to be calculated separately for each scheme.
The document also confirms that the Scheme is not only available to employees who would have otherwise been made redundant, but that it is also open to any employees furloughed due to circumstances caused by coronavirus. There is further confirmation that a director who is furloughed may continue to complete statutory duties, unlike other individuals who have been furloughed who must cease all work in relation to their employment.
There is still no further information relating to the subject of annual leave, which the employer and employee guidance on the CJRS also remain silent on.
Back to Contents
Further updates to Coronavirus Job Retention Scheme guidance 16 April 2020
HMRC has updated its guidance for both employers and employees in relation to the Coronavirus Job Retention Scheme (CJRS). The updates provide further details regarding the payroll date and additional information about eligibility.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 186 of 590
Made with FlippingBook - Online magazine maker