Coronavirus (COVID-19): Updated HMRC guidance for employers on Job Retention Scheme

Article summary

HMRC has updated the Coronavirus Job Retention Scheme (CJRS) guidance with several changes. The guidance note on ‘working out 80% of your employees’ wages to claim through the CJRS’ has been updated with additional information on non-discretionary payments, the periods a claim should cover and how far in advance claims can be made. The ‘claim for wages through the CJRS’ guidance page has been updated to add that records must be retained for at least six years after making a claim. The guidance on ‘checking if you can claim for your employees’ wages through the CJRS’ has been updated to cover the extension of the scheme and also furloughed employees who want to volunteer. Information on employees who can be put on furlough has been moved to a new guidance page 'Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme'.