As widely documented, all UK employers with a PAYE scheme on or before 19 March 2020 can utilise the Coronavirus Job Retention Scheme (CJRS) to ‘furlough’ employees, but how does this work for direct payment holders?
The Department of Health and Social Care guidance relating to the CJRS for direct payment holders explains that any of those with a PAYE scheme on or before that date can utilise the CJRS where appropriate, but it is generally expected that the use of the CJRS to furlough employees will only happen in exceptional circumstances.
If at all possible, care should be delivered and paid for in line with the standard arrangements. Where it is appropriate for employers to access the scheme, they should follow the step-by-step guide to apply for the CJRS.
There is no doubt that care services, including the role of Personal Assistants (PAs) and carers will continue to be a vital part of the response to COVID-19. It is expected that employers, including direct payment holders, will keep the majority of staff working in order to maintain these services. This does not, however, mean that employers and direct payment holders in the sector are prohibited from furloughing staff completely.
A list of some of the scenarios are provided to highlight where furloughing would be appropriate.
A PA or carer needs to shield
Some PAs and care workers will have been contacted by the NHS to advise them to ‘shield’ for a minimum period of 12 weeks, and these individuals should not work. It would therefore be appropriate for direct payment holders to use the CJRS here, especially if they need to seek temporary paid care from elsewhere at no additional cost.
A PA lives with somebody who is required to shield
For PAs and care workers who have not received a letter instructing them to ‘shield’, but who are living with someone who has, and is categorised as ‘clinically extremely vulnerable’, direct payment holders should enter into discussion with them. Although guidance on ‘shielding’ means that household members of a person required to ‘shield’ do not have to themselves ‘shield’ then furlough would not necessarily be the first option but employers should recognise the difference circumstances of employees, and in some scenarios, use of the CJRS may be appropriate. The example provided online is as follows:
Example
June employs 3 PAs through her direct payment: Mary, Dolores and Samira.
Dolores and Samira have agreed to carry on working through the coronavirus pandemic and June has provided them with the PPE required to work safely.
Mary is unable to continue working for June because her son John has been advised to shield for 12 weeks. John has Crohn’s disease and is currently receiving a treatment of chemotherapy. Mary is the main carer for John and therefore has no choice but to shield alongside her son.
Samira and Dolores have agreed to work additional hours to cover the period Mary cannot work, ensuring that June receives the care and support she needs.
June has heard about the government’s (furlough) Coronavirus Job Retention Scheme (CJRS) and wants to know if she can access it to cover some of Mary’s wages while she is shielding.
Having read the guidance and spoken to an adviser, June has been advised to furlough Mary while she’s shielding and has successfully applied to the CJRS to cover 80% of her wages.
Once it’s viable for Mary to return to her work, June has agreed that Dolores and Samira’s hours will be returned to normal, enabling Mary to take up her previous employment.
When a PA or carer has caring responsibilities
Some PAs and care workers may need to stop working because they have caring responsibilities for somebody who is dependent on them. It would be appropriate for the direct payment holder to use the CJRS here. An illustrative example is provided:
Example
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 216 of 590
Made with FlippingBook - Online magazine maker