HMRC have updated five pieces of online Coronavirus Job Retention Scheme (CJRS) guidance for employers and published four new pieces of guidance as set out below. Employers are advised to read the ‘new’ guidance in full, with the starting point being the guidance in item (1) which sets out the changes to the CJRS. SM&B’s Employment and Business Immigration Team can provide any assistance required in interpreting and complying with this complex matrix of guiding principles.
- New – Policy Paper Changes to the Coronavirus Job Retention Scheme
- Updated – Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
- Updated – Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
- Updated – Claim for wages through the Coronavirus Job Retention Scheme
- Updated – Reporting employees’ wages to HMRC when you’ve claimed through the CJRS
- Updated – Find examples to help you calculate your employees’ wages
- New – Steps to take before calculating your claim using the CJRS
- New – Calculate how much you can claim using the Coronavirus Job Retention Scheme
- New – Example of how to calculate the amount you should claim for an employee who is flexibly furloughed
This provides summary information and comment on the subject areas covered. Where employment tribunal and appellate court cases are reported, the information does not set out all of the facts, the legal arguments presented and the judgments made in every aspect of the case. Employment law is subject to constant change either by statute or by interpretation by the courts. While every care has been taken in compiling this information, we cannot be held responsible for any errors or omissions. Specialist legal advice must be taken on any legal issues that may arise before embarking upon any formal course of action.