Coronavirus Job Retention Scheme - GOV.UK // Updated 12 June to include new flexible rules from 1 July. #CJRS #Furlough gov.uk/government/col…
Min claim period = 7 calendar days. - will make weekly payroll claims for #CJRS in July interesting given how dates fall next month...
Extra new paras re clarification of HMRC view of interaction of holiday pay and furlough.
Employees working for a different employer whilst on furlough, if contractually allowed, bear in mind HMRC have not yet opined on interaction of EMI and furlough so if you hold EMI options be aware of tax risk.
Hard stop deadline of 31 July re last date you can submit #CJRS claim for pay periods ending on or before 30 June.
Employees shielding and/or with caring responsibilities (e.g. re children) can still be furloughed provided on furlough claim pre 30 June.
A new document setting out example of how to calculate the amount to claim for a flexibly furloughed employee gov.uk/guidance/steps…
This addresses the issue of being able to claim for <7 days at the beginning and end of a month re weekly payrolls.
Easier to self-report overclaimed amounts as part of next claim. Trickier to try to correct an under claim ...
Normal redundancy rules apply to furloughed employees. #CJRS grants cannot be used to substitute redundancy payments. HMRC will continue to monitor businesses after the scheme has closed.
There’s a lovely typo too where it states you cannot require ‘employer’ to work on furlough. Obviously meant to be ‘employee’ but shows this guidance has again been rushed even though not published until after 9pm on due day.
Normal redundancy rules apply to furloughed employees. #CJRS grants cannot be used to substitute redundancy payments. HMRC will continue to monitor businesses after the scheme has closed.
New HMRC calculator tool also due to be published. Several errors with the last one. We fed back changes needed. New calculator will need extensive scenario testing as claims now even more complex. Recommend always do your own cross-check calculations on Excel too.
