HMRC clarifies when employer can claim under Coronavirus Job Retention Scheme for employee unable to work due to caring responsibilities

Table of contents

• What is the background?
• What has changed?
• Tracked versions

Article summary

Employment analysis: Following the closure of schools as part of the third national lockdown announced on 4 January 2021, HMRC has updated its guidance on which employees the employer can put on furlough under the Coronavirus Job Retention Scheme (CJRS) and guidance for employees to clarify when the employer can claim for an employee who is unable to work because they have caring responsibilities resulting from coronavirus.