employment and the genuinely self-employed. The universal, if inelegant, abbreviation used by lawyers (and by the Government in some official documents) is 'limb b workers'.”
Mr. Adiatu and another claimant who eventually withdrew from proceedings maintained that it was unlawful to:
Exclude limb (b) workers from the CJRS
•
• Amend the scheme for SSP in response to coronavirus without - Including limb (b) workers within the scheme - Raising the level of SSP - Removing the Lower Earnings Limit (LEL) - Lord Justice Bean and Mr Justice Cavanagh explained that the CJRS is only available to those who are paid via PAYE, and this means that the majority of limb (b) workers are excluded. The High Court asserted that the aims of the CJRS and the amendments to the SSP scheme for those unable to work due to coronavirus, or where they were shielding or self-isolating, were rational and justified as a proportionate means of achieving a legitimate aim.
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Claims under the new style CJRS can be made from 1 July 1 July 2020
The online service for making claims relating to the new style Coronavirus Job Retention Scheme (CJRS) will be open and available from 1 July 2020.
Employers will be able to submit claims for periods beginning on or after 1 July 2020 from the same date but were not able to do so prior to that point.
From 1 July, employers can place their workers on flexible furlough, meaning that their staff can return to work on a part-time basis if they wish, and the employer can still claim for any of the hours that they would ordinarily work but are not currently working. Employers have the option to leave workers on full furlough if they wish, or to ask them to return to work. In July, an employer can still claim 80% of an employee’s pay up to a maximum of £2,500 per month for any hours the employee is not working that they would have normally worked, and the associated employer pension and National Insurance (NI) contributions, but from August this will change. In August, the employer will be expected to begin to pay the employer pension and NI contributions for hours that are spent on furlough. In September, the employer will be expected to pay 10% of wages whilst HMRC pay 70%, then from October, the breakdown is 20% for employer and 60% for HMRC. The scheme will then close on 31 October 2020.
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Updates to Coronavirus Job Retention Scheme (CJRS) guidance 2 July 2020
As the online claim service for flexible furloughing became available from 1 July 2020, HMRC has updated the various guidance pages that employers should familiarise themselves with prior to calculating and submitting claims under the new style Coronavirus Job Retention Scheme (CJRS).
There have been multiple updates to the different forms of guidance.
Instruction has been provided for employers who have overclaimed through the CJRS, and who do not intend on submitting any further claims. Businesses in this position should contact HMRC to inform them of the error, and discuss how to pay back any overclaimed amounts. After contacting HMRC, a payment reference number will be provided, and the process for making a payment will be confirmed.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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