Coronavirus Job Retention Scheme (CJRS) phase 2 frequently asked questions 19 June 2020
The CIPP has published a list of the most commonly asked questions relating to the recent changes in government’s Flexible Coronavirus Job Retention Scheme, and you can access the information here.
Due to the recent changes to the Coronavirus Job Retentions Scheme from 1 July 2020, CIPP have produced a second FAQ document specifically for questions relating to Flexible Furlough. Many more questions will undoubtedly arise as a result of the new measures, and the CIPP would like to reassure members that we are constantly reaching out to HMRC, HM Treasury and other bodies, in order to obtain answers and clarification on elements of the scheme that are not clear within the guidance and are perplexing payroll professionals across the UK.
Coronavirus Job Retention Scheme (CJRS) phase 2 frequently asked questions
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CJRS new template available to download when claiming for more than 100 employees 22 June 2020 HMRC has updated guidance that includes a downloadable template which can be used when claiming for more than 100 employees under flexible furlough arrangements from 1 July 2020. For employers who are claiming for more than 100 employees via the CJRS scheme, the claim system requires those claims to be uploaded. HMRC has now issued the template which can be used for these claims which are to be submitted for periods on or after the 1 July. This template can only be used for claims starting on or after the 1 July and must not include any claims for periods which started earlier.
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Check which employees you can put on furlough to use the CJRS – updated to include Military reservists returning after 10 June 2020
22 June 2020
HMRC has confirmed that you can furlough an employee who is a military reservist returning to work after a period of mobilisation after 10 June, even if you are furloughing them for the first time. Employers were advised that to successfully continue to furlough an employee from 1 July 2020, they needed to have been furloughed for the minimum period of three weeks prior to 30 June 2020. This meant, that an employee would need to have been furloughed for the first time by 10 June 2020. Exceptions to this were employees returning from a period of family leave, such as Statutory Maternity Leave. In addition to this. HMRC has now advised that those employees who are military reservists and return to work after this date, can also be furloughed for a period of three weeks, which will take them beyond the cut off of 30 June 2020 as long as: • The employer has already claimed for another employee for at least three consecutive weeks between 1 March 2020 and 30 June 2020 • The employee was away on a period of mobilisation that started prior to 10 June 2020 and returned from that mobilisation after 10 June 2020 • The employee was active on your PAYE and you submitted and RTI submission on or before the 19 March 2020
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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