Q&As

Are employers able to claim under the Coronavirus Job Retention Scheme (CJRS) in respect of payments in lieu of accrued untaken holiday entitlement on termination of employment?

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Published on LexisPSL on 11/09/2020

The following Employment Q&A provides comprehensive and up to date legal information covering:

  • Are employers able to claim under the Coronavirus Job Retention Scheme (CJRS) in respect of payments in lieu of accrued untaken holiday entitlement on termination of employment?

For information:

  1. on the Coronavirus Job Retention Scheme (CJRS) scheme generally, see Practice Note: Coronavirus Job Retention Scheme (revised version from 1 July 2020)

  2. on the right to paid holiday, see Practice Notes: Holiday and Holiday pay

It is clear from the HMRC guidance: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme that an employee can take holiday while they are on furlough. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours. For further information, see Practice Note: Coronavirus (COVID-19)—holiday

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