Q&As

Are workers eligible for the Coronavirus Job Retention Scheme?

read titleRead full title
Produced in partnership with Clare Taylor of BDBF LLP
Published on LexisPSL on 22/05/2020

The following Employment Q&A Produced in partnership with Clare Taylor of BDBF LLP provides comprehensive and up to date legal information covering:

  • Are workers eligible for the Coronavirus Job Retention Scheme?

The rules of the Coronavirus Job Retention Scheme (CJRS) are set out in Treasury Direction No 1 and Treasury Direction No 2, which are supplemented by a series of guidance documents issued by HMRC:

  1. Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme

  2. Check if your employer can use the Coronavirus Job Retention Scheme

  3. Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

  4. Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme

  5. Claim for wages through the Coronavirus Job Retention Scheme

In order to be eligible to furlough employees under the CJRS, employers must have:

  1. created and started a pay as you earn (PAYE) payroll schem

Related documents:

Popular documents