If you are going to continue to pay them furlough pay whilst on Jury leave you should complete the form saying there will be no loss of earnings (the employee may still be paid out of pocket expenses by the courts). It is fraudulent to claim there will be a loss of earnings if there will not be.
Q: Can I claim under the CJRS for notice pay and accrued annual leave?
A: Accrued annual leave is classed as a termination payment and is therefore unable to be claimed for under the CJRS.
Served contractual or statutory notice pay has not been able to be claimed since 1 st December 2020 under the CJRS, therefore both elements of pay must be funded at 100% cost to the employer.
Q: Can we furlough an employee who is on sick leave?
A: Yes you can. However, it is up to the employer to decide whether to move the employee onto SSP or to keep them on furlough, at their furloughed rate. If the employer does move the employee to SSP then employers can no longer claim for the furloughed salary. If the employee has not yet been placed on furlough, then short term absence/ self-isolation should not be a consideration in deciding whether to furlough an employee. If however, employers want to furlough employees for business reasons and they are currently off sick, they are eligible to do so, as with other employees. In these cases, the employee should no longer receive sick pay and would be classified as a furloughed employee.
The CIPPs Advisory service is a membership benefit of the CIPP, therefore, members of the CIPP can utilise this benefit by either emailing in a query or giving them a call. The advisory contact details are:
Email – Advisory.Service@CIPP.org.uk
Telephone – 0121 712 1099
Our Payroll Update course also includes an element of furlough calculations and will also give you the latest legislation, case law and all the proposed future changes, giving confidence in knowing your knowledge is up to date.
You can find a link to our training courses here.
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February CJRS claim deadline reminder 15 March 2021
For any Coronavirus Job Retention Scheme (CJRS) claims for periods in February 2021, employers must submit their claims by Monday 15 March .
Employers can claim before, during or after they process their payroll. If they can, however, it is best to make a claim once they are sure of the exact number of hours their employees who they are making a claim for have worked to avoid having to amend their claim later.
Employers can check if they and their employees are eligible and work out how much they can claim using our CJRS calculator and examples.
What employers need to do now:
• If they haven’t submitted their claim for January but believe that they have a reasonable excuse for missing the deadline of 15 February, check if they can make a late claim • Submit any claims for February no later than Monday 15 March • Keep records that support the amount of CJRS grants they claim, in case HMRC needs to check them
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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