There have been further changes made to the CJRS guidance, mainly to remove some sections which are no longer relevant. They have also been updated to advise on the scheme changes that began at the beginning of August. Below is a breakdown of each of these changes.

On 04 August 2020, HMRC published their National Insurance Contributions Guidance for Software Developers for the tax year 2020/21.  These are described as ‘Technical specifications giving National Insurance calculation methods and guidance for payroll software developers’.

The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 came into effect on Friday 31 July 2020. This is a 'new law to ensure furloughed employees receive full redundancy payments’. The intention of the legislation is to ensure that any furloughed employee on reduced pay, subsequently made redundant, is paid at their ‘normal’ rate of pay (as opposed to the one they received on furlough). This is applicable to employees who have contract of employment written under the Employment Rights Act 1996 (ERA). (It does not extend to Northern Ireland.)