A month is a long time in a pandemic. That’s certainly true in relation to the job retention scheme. Since last month this scheme’s employee eligibility start date has been extended from 28 February 2020 to employees on payroll at 19 March 2020, the scheme will now run for four months until 30 June 2020, the guidance has been updated multiple times and the online portal was on 20 April, for claims by employers and agents on their behalf.

Readers can now 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. Last month the Institute’s UK Taxation Specialist Leontia Doran took part in an Ulster Society webinar on the CJRS.

Employees that were employed as of 28 February 2020 and on payroll (i.e. notified to HMRC on an RTI submission on or before 28 February 2020) and were made redundant or stopped working for an employer after that, and prior to 19 March 2020, can also qualify for the scheme if re-employed and put on furlough. A calculator has also been published to help employers work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme.

A Commons Library briefing paper has also been published which considers how the scheme will fit within the broader framework of employment law. Guidance has been published by the Cabinet Office in respect of certain categories of worker.

Members are advised to regularly check the availability and any issues affecting the Coronavirus Job Retention Scheme.