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Coronavirus Job Retention Scheme - Updated Guidance
HMRC have issued further guidance on the new Coronavirus Job Retention Scheme this weekend for employers and employees. This is the third update to the guidance documents which although provides more clarity still leaves some unanswered questions.
Key changes / clarifications include:
- Apprentices can be furloughed and they can continue to train, however, you must pay your Apprentices at least the Apprenticeship Minimum Wage, National Living Wage or National Minimum Wage as appropriate for all the time they spend training.
- Individuals can furlough employees such as nannies provided, you pay them through PAYE and they were on the payroll on, or before, 28 February 2020.
- Foreign nationals are eligible to be furloughed if they were on yourUK PAYE payroll on or before 28 February 2020.
- Employees who are unable to work because they have caring responsibilities resulting from coronavirus can be furloughed. For example, employees that need to look after children can be furloughed. There is no indication in the guidance that the business needs to be suffering a financial impact from coronavirus to apply this provision.
- However, the provision related to “shielding” employees has been amended to clarify that they can only be furloughed if they are unable to work from home and the business would otherwise have to make them redundant.
- If you’re employee is on sick leave or self-isolating, they’ll be able to getSSP, however you cannot claim for employees while they’re getting Statutory Sick Pay, but they can be furloughed and claimed for once they are no longer receiving Statutory Sick Pay.
The government has also clarified that to be eligible for the grant employers must confirm in writing to their employee confirming that they have been furloughed. A record of this communication must be kept for five years.
If you require support on any aspect of furlough contact [email protected].
You have made the process of taking on my first employee much easier. It was reassuring to have someone to advise on recruitment and the contracts and policies required."