Employers can now submit claims under the Coronavirus Job Retention Scheme (CJRS) for periods in December, which must be made by 14 January 2021.
To ensure that you have the latest information, HMRC are hosting live Coronavirus Job Retention Scheme webinars, which includes:
• • • •
Who can claim
Who you can claim for
How to calculate what you can claim
How to make a claim
Click here to register your interest to join.
HMRC are also running monthly webinars on the Coronavirus (COVID-19) Statutory Sick Pay Rebate Scheme, offering the latest information on:
• • • •
Who can claim
Who you can claim for how to make a claim
What you may be entitled to, and more.
Click here to register.
During these interactive webinars you can ask questions using the on-screen text box and download handouts giving detailed examples and links to more information. After the event, HMRC will also send you a link to a video recording of the webinars.
HMRC has advised that they will continue to update their webinars to reflect the latest information as it becomes available.
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CJRS guidance updated 6 January 2021
HMRC has updated the guidance page “Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme”.
In light of the national lockdown which was imposed on Wednesday 5 January 2021, resulting in schools and childcare to close, HMRC guidance has been updated.
Those employees who have caring responsibilities resulting from this can be placed on furlough. The guidance states: “Your employee is eligible for the grant and can be furloughed, if they are unable to work, including from home or working reduced hours because they: • Are clinically extremely vulnerable, or at the highest risk of severe illness from coronavirus and following public health guidance • Have caring responsibilities resulting from coronavirus (COVID-19), such as caring for children who are at home as a result of school and childcare facilities closing, or caring for a vulnerable individual in their household” In the line with the conditions of CJRS, employers and employees must discuss and agree to the terms of furlough and all agreements must be put in a written format. Employees who are being furloughed for the above reasons can be fully or flexibly furloughed, with any hours not being worked eligible for the furlough grant.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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