Commentary

(a) Background to the Coronavirus Job Retention Scheme

Division BI Pay
| Commentary

(a) Background to the Coronavirus Job Retention Scheme

| Commentary

(9)     The Coronavirus Job Retention Scheme

(a)     Background to the Coronavirus Job Retention Scheme

The Coronavirus Job Retention Scheme (the 'Scheme') was a temporary scheme whereby the Government provided qualifying employers with a grant to cover 80 per cent of an employee's wages up to a maximum of £2,500 per month, provided that the employee was 'furloughed', that is to say was instructed to do no work for the employer during the furlough period. The employer was required to pay National Insurance contributions and pension contributions. The Scheme was subject to various changes after being implemented in April 2020, see para [40.10] ff below. The Scheme was a major intervention in the work/wages bargain, but one that the Government felt was necessary as a way

To continue reading
Analyse the law and clarify obscure passages all within a practical context.