COVID-19 – Coronavirus job retention scheme guidance updates (UK)

May 05, 2020

Members can visit our dedicated UK Coronavirus Job Retention Scheme (“CJRS”) page, which provides guidance on the scheme announced on 20 March 2020. Download our factsheet on the who, what, where, when and why of the scheme. We understand that the first payments under the scheme began to hit employer’s bank accounts last week. 

Readers are also advised that the CJRS guidance has been updated again as set out below. You are advised to bookmark these links and print a copy of the guidance which applied at the time you submit your claim for the CJRS grant. Here is a full list of the updates made last week: 

  • Added parental bereavement leave to the statutory leave section 

  • Added links to BEIS guidance covering employees on furlough who started family related statutory leave on or after 25 April 2020 

  • Clarified the wording on what can be included in wages (to reflect changes already made to the employer guidance) 

  • Added new information on Employees who are union or non-union representatives continuing work specific to that role while on furlough 

  • Added new information on Company Directors with an annual pay period 

  • Added a link for shared parental pay (rather than currently referring to the maternity guidance and saying the same rules apply) 

  • Added wording about maternity allowance. 

  • Added a sentence to clarify that CJRS grants are not classed as state aid 

  • Added new information on Company Directors with an annual pay period 

  • Changed the date from 28 February to 19 March 2020 in the section on TUPE transfers  

  • Added new information on Employees who are union or non-union representatives continuing work specific to that role while on furlough 

  • Added parental bereavement leave to the statutory leave section 

  • Added links to BEIS guidance covering employees on furlough who started family related statutory leave on or after 25 April 2020 

  • Clarified that the calculator can’t be used for those who “have an annual pay period”  

  • Clarified wording in the employees returning from family-related statutory leave section and sick pay section 

  • Added the June daily maximum wage rates to the table now the scheme has been extended 

  • Improved clarity in the employer National Insurance contributions section, confirmed the direct percentage method or tables method can be used and added new information for company directors. 

  • Added the procedural point (If you have one or more employee without a National Insurance number please contact HMRC) 

No further changes 

  • Added a link for shared parental pay (rather than currently referring to the maternity guidance and saying the same rules apply) 

  • Added wording about maternity allowance. 

Now that the scheme is up and running we’d like to hear about your experiences of the scheme and online portal.  

HMRC also advise that any issues being experienced should also be reported to them via the online Agent Forum so that they can triage and respond to widespread issues more quickly.  

Remember, in order to do so you must have signed up for and be logged into the Forum. All agents, who are a member of a professional body, are invited to join HMRC’s Agent Forum. This dedicated Agent Forum is hosted in a private area within the HMRC’s Online Customer Forum. You can interact with other agents and HMRC experts to discuss topical issues and processes.