Coronavirus Job Retention Scheme—guidance tracker
Coronavirus Job Retention Scheme—guidance tracker

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Coronavirus Job Retention Scheme—guidance tracker
  • Treasury Direction
  • Guidance for employers: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
  • Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
  • Other types of employees you can claim for
  • Steps to take before calculating your claim
  • Calculate how much you can claim using the Coronavirus Job Retention Scheme
  • Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme
  • Examples of how to calculate your employees' wages, National Insurance contributions and pension contributions
  • Claim for wages through the Coronavirus Job Retention Scheme
  • More...

This Practice Note provides details of the various versions of the HMRC and DHSC guidance relating to the Coronavirus Job Retention Scheme (CJRS) that have been published and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date.

For a guidance tracker:

  1. providing details of the various versions of the HMRC guidance on the Self-Employment Income Support Scheme (SEISS), see Practice Note: Self-Employment Income Support Scheme—guidance tracker

  2. providing details of the various versions of general guidance on coronavirus (COVID-19), see Practice Notes: Coronavirus (COVID-19)—guidance tracker for employment (non-BEIS guidance) and Coronavirus (COVID-19)—guidance tracker for employment (BEIS guidance)

Separate sections of the Practice Note cover:

  1. Treasury Direction

  2. Guidance for employers: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme

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

  4. Individuals you can claim for who are not employees

  5. Steps to take before calculating your claim

  6. Calculate how much you can claim using the Coronavirus Job Retention Scheme

  7. Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme, replaced from 12 June 2020 by new guidance: Steps to take before calculating your claim and Calculate how much you can claim using

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