• What the employee actually received from their employer • What the employee would have received from their employer, if they had not been on furlough
If an employer is unsure what the employee would have received, then the guidance suggests using the reference salary originally used to determine how much an employer could claim through the CJRS. Employers should also include any payments that the employee was due to receive in the relevant period, including bonus and commission payments. If an employer is claiming the employee’s wages through the CJRS but has been topping up pay to their normal rate, and paying for that amount themselves, then there is no need to adjust the calculation for AWE. Similarly, if an employer and employee reached an agreement relating to a reduction in pay outside of the CJRS as a result of the coronavirus crisis, then no changes would be made for the purposes of calculating AWE.
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Update to guidance on claiming for wages through the Coronavirus Job Retention Scheme 29 April 2020
Guidance relating to how to claim wages through the Coronavirus Job Retention Scheme (CJRS) has been updated to provide further assistance to those making claims for 100 or more furloughed staff.
Employers claiming for 100 or more furloughed staff need to upload a file with certain employee details, which are: their full name, National Insurance (NI) number, payroll number (optional), furlough start date, furlough end date (if known) and the full amount of the claim. The update to guidance confirms that claimants should provide only this information, and any additional but equally, any missing information may result in delayed payment or mean that the claimant is required to provide the information again. One line should be submitted per employee for the whole period. Calculations should not be broken up into multiple periods within the claim. Data should not be split according to contract type, and the file must be uploaded in either .xls, .xssx, .csv or .ods format.
The guidance also confirms that employers must only provide details for a bank account that accepts BACS payments for their grant to be paid into.
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Latest publications of guidance on Coronavirus Job Retention Scheme 1 May 2020
The latest employer and employee guidance updates from GOV.UK cover a variety of subjects that include confirmation on annual payments for company directors.
Make time to familiarise yourself with all content of the latest guidance to be found in:
Employee Guidance
Whilst on furlough, the employee guidance confirms that the employee may still continue to undertake union or non- union representative duties and activities for the purpose of an individual or collective representation of employees or other workers.
However work must not be carried out that provides services to generate revenue for, or on behalf of, their organisation or a linked organisation.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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