Coronavirus Job Retention Scheme: tenth update to HMRC employee guidance

Coronavirus Job Retention Scheme: tenth update to HMRC employee guidance

Employment analysis: The HMRC guidance note for employees on the Coronavirus (COVID-19) Job Retention Scheme (CJRS) was updated for a tenth time on 21 May 2020, and the guides for employers on checking which employees can be put on to furlough, on how to calculate 80% of wages for a claim through the CJRS, on examples of that calculation and on how to submit a claim, were also updated on the same day.

Guidance for employees: Check if your employer can use the Coronavirus Job Retention Scheme (updated 21 May 2020)

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme (updated 21 May 2020)

Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme (updated 21 May 2020)

Examples of how to work out 80% of your employees' wages, National Insurance contributions and pension contributions (updated 21 May 2020)

Claim for wages through the Coronavirus Job Retention Scheme (updated 21 May 2020)

Tracked versions

Five track changes documents in PDF format, illustrating the additions, moves and deletions that have occurred in the HMRC guidance for:

can be accessed here:

HMRC employee guidance on the CJRS: track changes comparison between 14 May and 21 May versions

HMRC check which employees you can put on furlough guidance on the CJRS: track changes comparison between 14 May and 21 May versions

HMRC calculation guidance on the CJRS: track changes comparison between 14 May and 21 May versions

HMRC examples of calculation guidance on the CJRS: track changes comparison between 14 May and 21 May versions

HMRC claims page for CJRS: track changes comparison between 14 May and 21 May versions

Updates to guidance for employees

The employee guidance was last updated on 14 May. It has now been updated a tenth time on 21 May 2020, as follows:

  • inconsistencies in the dates of eligibility for the scheme have been corrected. It confirms that employees can be furloughed if they have been re-employed by an employer after:
    •  being made redundant (or otherwise stopped working for that employer on (as well as after) 28 February 2020 (even if not re-employed until after 19 March 2020), provided that they were on the PAYE payroll on 28 February 2020
    • being made redundant (or otherwise stopped working for that employer on (as well as after) 19 March 2020 provided that they were on the PAYE payroll on or before 19 March 2020
    • the expiry of their fixed term contract on (as well as after) 28 February 2020 provided that an RTI payment submission for them was notified to HMRC on or before 28 February 2020
    • the expiry of their fixed term contract on (as well as after) 19 March 2020 provided that an RTI payment submission for them was notified to HMRC on or before 19 March 2020
  • employees are now directed to check the impact on any tax credits they have received

  • information has been added to clarify that employee authorised salary deductions can be deducted from grant payments while employees are furloughed, provided that they are not charges, fees or other costs in connection with their employment

Updates to guidance for checking which employees can be put on furlough

The check which employees you can put on furlough guidance was published on 14 May. It was updated on 21 May 2020 with the same changes in respect of the dates of eligibility as set out in Updates to guidance for employees above.

Updates to guidance on working out 80% of your employees' wages

The calculating claims guidance was last updated on 14 May 2020. It was updated for a sixth time on 21 May 2020.

In particular it has been amended to reflect that the calculator can now be used to work out claims for employees who have received top up pay or discretionary payments in the claim period.

The guidance has also been updated to make clear that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for an employee's wages.

Updates to guidance on examples of calculating claims

The examples of calculating claims guidance was published on 14 May 2020. It was updated on 21 May 2020 to reflect in relevant examples that the amount the employer claims for NICs cannot be more than 13.8% of the grant claimed for an employee's wages.

Updates to guidance on making CJRS claims

The making claims guidance was updated for a fifth time on 14 May 2020 and was updated for a sixth time on 21 May 2020.

It has been updated to explain that employers will be asked to give the amounts separately for the NICs, pension and wages they are claiming for.

Information has also been added that employee authorised salary deductions can be made from grant payments while employees are furloughed, provided that they are not administration charges, fees or other costs in connection with their employment.

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