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#Charities: The Coronavirus #JobRetentionScheme was updated late on Friday. This thread reviews the various guidance notes that have been updated. Firstly there is a new policy paper on changes to the Scheme 1/…
The first time you will be able to make claims for days in July will be 1 July, you cannot claim for periods in July before this point. 31 July is the last day that you can submit claims for periods ending on or before 30 June. The Scheme will close on 31 October 2020. 2/
From 1 July, employers can bring furloughed employees back to work for any amount of time and any shift pattern, while still being able to claim CJRS grant for the hours not worked 3/
From 1 August 2020, the level of grant will be reduced each month. To be eligible for the grant employers must pay furloughed employees 80% of their wages, up to a cap of £2,500 per month for the time they are being furloughed 4/
The timetable for changes to the scheme is set out in the graphic. Wage caps are proportional to the hours an employee is furloughed. For example, an employee is entitled to 60% of the £2,500 cap if they are placed on furlough for 60% of their usual hours 5/
Employers can still choose to top up employee wages for hours not worked if they wish. Employers will have to pay their employees for hours worked. The table shows Gov't contribution, required employer contribution & amount employee receives when furloughed 100% of the time 6/
"Check if you can claim for your employees' wages through the JRS" guidance has been updated. Worth noting the number of staff you claim for from 1 July can't exceed the number employees for claim periods ending by 30 June (so no newly furloughed staff) 7/…
#Flexiblefurlough: From 1 July, employers can bring employees back to work for any amount of time/work pattern & still be claim the furlough grant for the hours flexibly furloughed employees do not work, compared to the hours they would normally have worked in that period 8/
#Flexiblefurlough needs to be agreed with employees and suitable records maintained. You can however continue to fully furlough staff if preferred. Employees cannot undertake any work for you during time that you record as them being on furlough 9/
#Minimumfurlough periods: >1 July flexible furlough agreements can last any amount of time (although claim period should be minimum 7 days) & can be repeated. Where a furlough period started <1 July this furlough period must still be for a minimum of 3 consecutive weeks 10/
Employee taxes and pension contributions: Until 31 July you can continue to claim for these costs for the hours the employee is on furlough. From 1 August employers will be required to pay all employer NICs and pension contributions. Employees continue to pay taxes as normal 11/
Eligible employees guidance updated: >1 July only employees that you have successfully claimed a previous #JobRetentionScheme grant for will be eligible for further grants. Employers have until 31 July to make any claims for claim periods up to 30 June 12/…
Employees shielding and with caring responsibilities can continue to be furloughed so long as you have submitted a claim for them in relation to a furlough period of at least 3 consecutive weeks 1 March-30 June 12/
Guidance on steps to take before calculating your JRS has been updated: claims for any periods starting before 1 July must end by 30 June. This is the case even where an employee furloughed in June continues to be furloughed full time in July /13…
cont... Separate claims will need to be submitted to cover the days in June & the days in July that you want to claim for, even if employees are furloughed continuously. This may mean claim periods will differ from the pay periods you use. Full details in the graphic 14/
Claims periods starting on or after 1 July must start and end within the same calendar month and must last at least 7 days unless you’re claiming for the first few days or the last few days in a month 15/
When claiming for #flexiblyfurloughed employees you shouldn't claim until sure of the exact number of hours they'll have worked during the claim period. If you claim in advance & your employee works for more hours than you've told HMRC you'll have to make a partial repayment 16/
From 1 July, the scheme rules will change each month so claim periods must start and end within the same calendar month. If your pay period includes days in more than one month, you’ll need to submit separate claims covering the days that fall into each month with no overlap 17/
Examples have been published of claims for pay periods spanning June & July and July & August 18/…
Calculating your claim: If your employee is flexibly furloughed, you’ll need to work out their usual hours and record the actual hours they work as well as their furloughed hours for each claim period. The calculation will depend on whether they work fixed or variable hours 19/
HMRC's #JobRetentionScheme calculator can now also be used to work out what you will be able to claim for claim periods 1 July-31 July. If you are claiming for a #flexiblyfurloughed employee, you will need to work out their usual hours first 20/…
HMRC has published an example of how to calculate the amount you should claim for an employee who is flexibly furloughed /21…
Updated guidance on claiming or wages through the Job Retention Scheme notes that HMRC will provide a file upload template to complete for claim periods starting on or after 1 July. Templates will be available in .xls, .xlsx, .csv and .ods formats /22…
This is a long and detailed thread but it will be important that #charities understand how #flexiblefurloughing will work from 1 July and what costs will be met by the Government. Please share @CFGtweets @NCVO @sccoalition @DSC_Charity @CommLeisureUK @Aimuseums @NAVCA @scvotweet
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