Brett therefore discusses this with Nazeen, and they agree to put her forward for the CJRS. This suits Nazeen, who has caring responsibilities that she will need to spend more time doing, when her husband is taken off the CJRS by his employer. The application for the CJRS is successful, and Nazeen therefore receives 80% of her normal wage. Brett also agrees to pay Oliver a fixed wage per hour, with this drafted into Brett’s contingency plan. Nazeen, Oliver and Brett have all agreed that this is just a temporary arrangement until the risk to Brett is reduced, and he’s happy for Nazeen to return to work on a permanent basis and when Nazeen feels able to return to work permanently.
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Coronavirus Job Retention Scheme guidance updates 15 June 2020
The eagerly anticipated HMRC guidance relating to how the Coronavirus Job Retention Scheme will operate from July 2020 – October 2020 was released on 12 June 2020.
There is a collection page which lists the various different guidance pages available, and is a good starting place for any employers seeking information on the changes to the scheme.
Eligibility for the scheme
Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
This is the page that employers can use to establish if they’re eligible for the scheme, and how much they can claim for employees who are on furlough due to coronavirus.
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
Here, employers can find out which employees they are able to place on furlough, and make a claim in relation to, via the Coronavirus Job Retention Scheme.
Establishing how much can be claimed
Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
This page will assist employers in deciding upon the length of a claim period, determining what to include when calculating wages and establishing what the employee’s usual and furloughed hours are prior to calculating how much to claim.
Calculate how much you can claim using the Coronavirus Job Retention Scheme
This will help employers to calculate how much they are required to pay furloughed employees for hours on furlough, and what they can claim back, and how much can be claimed for employer National Insurance contributions and pension contributions.
Find examples to help you calculate your employees’ wages
There are various illustrative examples on this guidance page to help employers with calculating their employee’s wages, National Insurance contributions and pension contributions when claiming through the Coronavirus Job Retention Scheme.
Claiming and reporting earnings
Claim for wages through the Coronavirus Job Retention Scheme
This guidance assists employers in claiming for 80% of employee wages, plus any employer National Insurance and pension contributions, where they have been placed on furlough.
Reporting employees’ wages to HMRC, when you’ve claimed through the Coronavirus Job Retention Scheme
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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