Work out 80% - employer guidance
The daily maximum rates for June have been added to this guidance which is £83.34 per day.
Check if you can claim - employer guidance
Company Directors with an annual pay period.
There are been many questions asked about this subject and many rumours circulating as to whether they count for the purposes of Furlough grant calculations , guidance has been updated and now confirms for:
Those paid annually are eligible to claim, as long as they meet the relevant conditions. This includes being notified to HMRC on an RTI submission on or before 19 March 2020, which relates to a payment of earnings in the 19/20 tax year. The requirement for there to be payment of earnings in the 19/20 tax year applies for any employee being claimed for under the scheme, irrespective of how frequently they are paid (e.g. weekly, fortnightly or monthly). This will be relevant for those on an annual pay period if the last payment notified to RTI was before 5 April 2019 and no further payments were notified until after 19 March 2020.
An employer can make their claim in anticipation of an imminent payroll run, at the point they run their payroll or after they have run their payroll.
Claim for – employer guidance
If you are putting in a claim for less than 100 furloughed employees you will be unable to upload a file instead you will input the data manually. This guidance has been updated in recognition that you may be missing National Insurance Numbers for one or more employees, where this is the case the guidance confirms that you will need to make contact with HMRC.
The CJRS calculator cannot be used where employees:
Receive any top-up pay in the claim period
•
• Returned from statutory leave such as maternity leave in the last three months • Get director’s payments • Have been transferred under TUPE • Have been employed at separate times throughout the year • Receive employer pension contributions outside of an auto-enrolment pension scheme • Receive any discretionary payments in the pay periods you are claiming for • Have an annual pay period
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Incorrect refusal of Coronavirus Job Retention Scheme Support 4 May 2020
HMRC has released Insolvency Guidance which confirms that, claims relating to the Coronavirus Job Retention Scheme (CJRS) which have been rejected because the claimant is in arrears with their tax liabilities, should not have been rejected. HMRC has been notified that there have been instances where claims relating to the CJRS have been rejected because the employer submitting the claim was in arrears with some of their tax liabilities. HMRC has apologised and stated that this should not have happened.
The instruction for any employers who have had their claim rejected, is to re-apply. Relevant guidance has been updated, and HMRC staff have been informed, to ensure that this situation does not arise again.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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