HMRC has made several updates to the variety of guidance pages that relate to the Coronavirus Job Retention Scheme (CJRS), and anybody who is dealing with furlough should familiarise themselves with the additional information. All of the guidance pages have been updated to confirm that claims for furlough days relating to November 2020 must be submitted by no later than 14 December 2020, and that claims can no longer be submitted for claim periods that end on or before 31 October 2020. The pages for both employees and employers that discuss checking if claims can be made for wages through the CJRS have been amended to provide further clarity in relation to annual leave when an employee is on furlough. In recognition of the fact that December and January are peak periods in which employees take holiday, the guidance confirms that an employee cannot be placed on furlough either just because they are going to be on paid leave or because their employer ordinarily does less business over the festive period.
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A reminder about CJRS and notice periods from December 3 December 2020
Under the extended version of the Coronavirus Job Retention Scheme (CJRS), it has been confirmed that for claim periods commencing on or after 1 December 2020, claims cannot be made for any days on or after 1 December 2020 where an employee is serving a period of either contractual or statutory notice.
This also applies to people who are serving notice of either retirement or resignation.
If an employee begins a period of contractual or statutory notice for their employer which falls on a day covered by a previously submitted claim, then their employer will be required to make an adjustment.
Redundancies should continue to be made in accordance with the normal rules, so this includes giving a notice period and consulting staff prior to a final decision being made. For claim periods that related to November, employers were still able to claim for a furloughed employee who was serving a statutory notice period but grants under the CJRS could not be used for the purpose of substituting redundancy payments.
Where employees are made redundant, their statutory redundancy and statutory notice pay must be based on their normal wages as opposed to their reduced furlough wages.
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Further detail around the publication of names of employers claiming under the CJRS 3 December 2020
It has been confirmed that, from February 2021, HMRC will publish the names of employers claiming through the Coronavirus Job Retention Scheme (CJRS), for claims that cover periods from December 2020 onwards.
Not only will the name of the employer be published, but also an indication of the value of the claim that they made, within a banded range. The banded ranges have now been published, and they are as follows:
• • • • • • •
£1 to £10,000
£10,001 to £25,000 £25,001 to £50,000 £50,001 to 100,000 £100,001 to £250,000 £250,001 to £500,000 £500,001 to £1,000,000
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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