- Coronavirus Job Retention Scheme: sixth update to HMRC employer and employee guidance
- Tracked versions
- Key updates and additions to the guidance
- Which employees can be claimed for—clarification
- Employees made redundant or who stopped working for the employer after 28 February
- Employees made redundant or who stopped working for the employer after 19 March 2020
- Employees on a fixed-term contract
- Reporting payments in PAYE Real Time Information from the Coronavirus Job Retention Scheme
- Minor updates to the calculation guidance
Employment analysis: The HMRC guidance notes for employers and employees on the Coronavirus (COVID-19) Job Retention Scheme (CJRS) have been updated for a sixth time on 23 April, and the guide for employers on calculating 80% of wages to claim through the CJRS has also been updated. A separate new guide for employers on reporting payments to employees from the CJRS in PAYE Real Time Information is now available. The updates to the employer guidance are to clarify eligibility criteria for fixed-term employees and those re-engaged and furloughed. The guidance also confirms that agreement to furlough can be reached collectively, between an employer and a trade union.
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