COVID-19: job retention scheme guidance updates
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. The first payments under the scheme began to hit employer’s bank accounts at the end of April.
Readers are also advised that the CJRS guidance has been updated several times in recent weeks. 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 since last month’s edition of tax.point:
Employee guidance https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme
- 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.
Employer page 1 https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme
- 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 stator leave on or after 25 April 2020
Employer page 2 https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme
- 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.
Employer page 3 https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
- Added the procedural point (If you have one or more employee without a National Insurance number please contact HMRC)
Employee guidance https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme
- 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.
Page title |
Changes made |
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1 |
Check if your employer can use the Coronavirus Job Retention Scheme |
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Update headline text to give high level intro to CJRS and also reflect CX announcement on extension of the scheme |
2 |
Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme |
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Update headline text to reflect CX announcement on extension of the scheme |
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We’ve pulled out the ‘Employees you can claim for’ section of the ‘Check’ guide into its own piece of guidance called ‘Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme’. |
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3 |
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme |
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New separate page for this content |
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Clarification on volunteering to emphasise that it cannot be for the same or a different role. |
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Section on consolidated payroll moved to be next to TUPE section. Content unchanged. |
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4 |
Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme |
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Non-discretionary payments clarification to better explain what meets this criteria. Wording tweaked. |
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Non-discretionary overtime payment clarification to better explain the distinction here. |
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New wording setting out what periods a claim should cover and how far in advance claims can be made |
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Examples from this page separated out into supplementary HTML document, no change to content. |
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Moved the ‘After you’ve claimed’ section from this page to the service start page where it sits better and makes more sense for the user. |
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Link to BEIS Holiday Entitlement guidance added to Holiday Pay Section. |
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5 |
Examples for ‘Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme’ |
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New separate page for this content, no changes to content. |
6 |
Claim for wages through the Coronavirus Job Retention Scheme |
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Added in that records must be kept for at least 6 years |
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Clarification around where employers can search for employee’s National Insurance Numbers |
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Added wording to the ‘After you’ve claimed’ section which was removed from the ‘Work out 80% if your wages page’. |
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7 |
Reporting employees’ wages to HMRC when you’ve claimed through the Coronavirus Job Retention Scheme |
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No changes to content |
Page title |
Changes made |
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1 |
Check if your employer can use the Coronavirus Job Retention Scheme |
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Added a clarification that employee authorised salary deductions can be deducted from grant payments. |
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Prompt and link added directing customers to check the impact on their tax credits. |
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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. |
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2 |
Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme |
No changes. |
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3 |
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme |
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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. |
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Added new detail to reflect the new direction on what duties pension trustees can undertake whilst on furlough |
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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. |
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4 |
Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme |
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Removed two items from the list of calculator exceptions to reflect new functionality being rolled out. |
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Clarified that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for the employee’s wages. |
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5 |
Examples for ‘Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme’ |
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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 |
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Added clarification that employers will need to know the sperate amounts of NIC’s, Pension and wages that they are claiming for. |
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Added a clarification that employee authorised salary deductions can be deducted from grant payments. |
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7 |
Reporting employees’ wages to HMRC when you’ve claimed through the Coronavirus Job Retention Scheme |
No changes. |
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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.
