If the same contract started and ended between 28 February 2020 and 19 March 2020, then the employee on this contract would not qualify for the CJRS. This is not only applicable to those on fixed-term contracts, but to all other types of contract as well.
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HMRC provides further clarity in relation to National Insurance numbers and furloughed employees 24 April 2020 Many payroll professionals have raised questions relating to what happens in the scenario where a furloughed employee does not have a National Insurance (NI) number, but their employer wishes to make a claim for them under the Coronavirus Job Retention Scheme (CJRS). The online claim portal requires employers to provide the NI numbers for furloughed employees they are submitting a claim for, and HMRC’s Customer Engagement Team has confirmed the process for claimants when one or more furloughed employees do not have NI numbers. Employees may not have an NI number if they are under the age of 16 or if they are a non-UK national. Ordinarily, individuals can apply for an NI number, but cannot at present, due to the coronavirus outbreak. Individuals who have a biometric residence permit (BRP) may already have an NI number, which will be printed on the back of their BRP if applicable.
Employee has an NI number, but the employer does not know it
If an employee has an NI number but the employer does not know what it is, the employer should make attempts to find out what that number is by using the Real Time Information (RTI) NI number Verification Request submission if appropriate.
Employee does not have an NI number
If an employer has less than 100 furloughed staff, but one or more of them does not have an NI number, they should contact the COVID-19 Helpline on 0800 024 1222, and their claim can be processed over the phone.
Employers with 100 or more furloughed employees should provide a payroll or employee reference number for any employee without an NI number within the file that they upload to the portal.
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How and when to report payments to HMRC made to employees under the Coronavirus Job Retention Scheme 24 April 2020
HMRC has published guidance which explains how and when to report payments for employees under the Coronavirus Job Retention Scheme (CJRS) to HMRC using the PAYE Real Time Information system.
Employers using the grant to pay employees
There is a reminder to employers that any grant that is paid out to them under the CJRS must be used to pay wages to furloughed employees, and that this pay should be treated in line with any other wage payments in terms of payroll deductions, such as Income Tax and National Insurance (NI).
Employees should be paid on their contractual pay date to ensure that there are no implications for employees who receive Universal Credit.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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