Q&As

Can a seasonal casual worker who is not guaranteed work be furloughed under the coronavirus (COVID-19) job retention scheme (CJRS)? If so, how does the employer calculate the amount of the grant it can claim under the CJRS?

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Published on LexisPSL on 23/04/2020

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

  • Can a seasonal casual worker who is not guaranteed work be furloughed under the coronavirus (COVID-19) job retention scheme (CJRS)? If so, how does the employer calculate the amount of the grant it can claim under the CJRS?
  • Can an employer claim under the CJRS for a ‘casual worker’?
  • How much can the employer claim in respect of a casual worker?

Details of the coronavirus (COVID-19) job retention scheme (CJRS) are set out:

  1. in the HMRC’s:

    1. guidance for employers: Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme, and

    2. guidance for employees: Check if your employer can use the Coronavirus Job Retention Scheme, and

  2. in The Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction (Treasury Direction) issued by the Treasury on 15 April 2020

The HMRC employer guidance was first published on 26 March 2020. Since then it has been updated on 4 April, 9 April, 15 April, 17 April and 20 April.

For information on the CJRS generally, see Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020).

See also News Analyses:

  1. Treasury gives legal effect to Coronavirus Job Retention Scheme and updates guidance a third time

  2. The Treasury Direction: Answers or more Questions?

  3. Coronavirus Job Retention Scheme: further analysis of Treasury Direction and third update to guidance

  4. Coronavirus Job Retention Scheme: fourth and fifth updates to HMRC emplo

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