COVID-19: Job retention scheme latest guidance

May 25, 2020

Members can visit our dedicated UK Coronavirus Job Retention Scheme (“CJRS”) page, which provides guidance on the scheme. Download our factsheet on the who, what, where, when and why of the scheme.   

Readers are advised to ensure they are using the latest CJRS, to bookmark the relevant links and print a copy of the guidance which applied at the time a claim for the CJRS grant is made.  

Details of last week’s guidance updates received from HMRC are set out. 

 

Page title

Changes made

1

Check if your employer can use the Coronavirus Job Retention Scheme

  • Added a clarification that employee authorised salary deductions can be deducted from grant payments.

  • Prompt and link added directing customers to check the impact on their tax credits.

  • Corrected inconsistencies within the guidance around the dates of eligibility for the scheme. In principle making it clear that eligibility depends on employment on or after certain dates. This clears up inconsistencies and brings the entirety of the guidance in line with the published direction.

2

Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme

No changes.

3

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

  • Corrected inconsistencies within the guidance around the dates of eligibility for the scheme. In principle making it clear that eligibility depends on employment on or after certain dates. This clears up inconsistencies and brings the entirety of the guidance in line with the published direction.

  • Added new detail to reflect the new direction on what duties pension trustees can undertake whilst on furlough

  • Added new detail to reflect the new direction on the extension of CJRS eligibility to cases where TUPE would have applied were it not for the company being in compulsory liquidation.

4

Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme

  • Removed two items from the list of calculator exceptions to reflect new functionality being rolled out.

  • Clarified that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for the employee's wages.

5

Examples for ‘Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme’

  • Examples tweaked to exhibit that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for the employee's wages.

6

Claim for wages through the Coronavirus Job Retention Scheme

  • Added clarification that employers will need to know the seperate amounts of NIC's, Pension and wages that they are claiming for.

  • Added a clarification that employee authorised salary deductions can be deducted from grant payments.

7

Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme

No changes.