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Checklist

Checklist | Coronavirus Job Retention Scheme | 12 June Key Changes

Late on Friday 12 June HMRC updated its online guidance to explain key changes and dates. This checklist explains what these are and directs you to the relevant updated guidance.

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Post 1 July, when employees are not working under a flexible furlough agreement, it is still the case that they must not do any work for you that makes money etc. as under the current rules.

Simon Quantrill | Principal Solicitor | Quantrills Solicitors

Speedread

Unhelpfully the updated guidance, which was published late on Friday 12 July, was not contained in one single place but spread across 7 separate HMRC guidance documents. To help you check you have identified all the key changes and dates these are listed below. Simon Quantrill and Katherine Sheerin are available if you need more detailed advice and assistance.

Date Change
1 July 2020 First date you will be able to make claims for days in July for furloughed employees.
1 July Start date for flexible furlough. Employers can bring back furloughed employees back to work for any amount of time and work pattern, while still being able to claim CJRS grant for the hours not worked.
1 July Only employees who you have successfully furloughed and claimed for the period 1 March to 30 June are eligible for further grant funding. As the three week rule applied, this meant the last date on which employees could have been furloughed was 10 June 2020 (except for employees returning from statutory parental leave.)
1 July Agreed flexible furlough agreements can last any amount of time and employees can return to work and be furloughed any amount of times. However, where a previously furloughed employee starts a new furlough period before 1 July this period must be for 3 consecutive weeks, even if this period ends before or after 1 July.
31 July Last day that you can submit CJRS claims for periods ending on or before 30 June.
1 August From this date, employers start to contribute towards the cost of furloughed employees’ wages. Employers will be required to pay all employer NICs and pension contributions for the hours the employee is on furlough.
1 Sept. HMRC will pay 70% of wages up to a cap of £2,187.50 for the hours the employee is on furlough. Employers will pay employer NICs and pension contributions and top up employees’ wages to ensure they receive 80% of their wages up to a cap of £2,500, for the time they are furloughed.
1 October HRMC will pay 60% of wages up to a cap of £1,975.00 for the hours the employee is on furlough with employers paying NICs and pension contributions and top up of wages to ensure they receive 80% of their wages up to the £2,500 cap, for the time they are furloughed.
31 October CJRS closes.

To read all of the updated guidance go to HMRC Guidance Collection

(WARNING | when looking online it is essential that you check you are looking at the updated guidance dated 12 June – sometimes your google search or computer memory may direct you to an out of date version.)

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Simon Quantrill, Principal Solicitor

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01473 688 100

Expert, pragmatic and affordable advice

Providing you with help worth having - for you and us it's personal.

Simon Quantrill, Principal Solicitor

Contact me on

01473 688 100