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.

Start at the ‘collection’ page on Gov.UK.  There are links to all guidance here but I have detailed below the ones that have changed:

  • Check if your employer can use the Coronavirus Job Retention Scheme

(This is not in the above collection but it has changed nonetheless)

This guidance (for individuals) was first published on 26 March 2020, it has now been updated with the below changes:

  • Advising about the scheme changes from 01 August 2020
  • The section ‘If you were made redundant or stopped working for your employer on or after 28 February 2020’ has been removed
  • The section ‘If you were made redundant or stopped working for your employer on or after 19 March 2020’ has been removed
  • The section ‘If you were on a fixed term contract’ has been edited so that information relating to contracts expiring before 28 February 2020 has been removed
  • Information about the minimum furlough period has been removed

 

  • Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

This guidance (for employers) was first published on 14 May 2020 (the time when many employers were already furloughing employees).  The changes are:

  • Advising about the scheme changes from 01 August 2020
  • Out-of-date eligibility criteria has been removed about RTI submissions before 19 March 2020, contracts expiring before 19 March 2020, consolidating PAYE schemes after 28 February 2020 and TUPE transfers after 28 February 2020
  • The section ‘If your employee is working reduced hours’ has been removed
  • The section ‘If you made employees redundant or they stopped working for you on or after 28 Feb 2020’ has been removed
  • The section ‘If you made employees redundant or they stopped working for you on or after 19 March 2020’ has been removed
  • The section ‘If your employee is shielding’ has been removed
  • The section ‘If your employee has caring responsibilities’ has been removed
  • Information about furloughing a shielding or ‘caring’ employee has been updated to say that they can be furloughed as long as they had been on furlough before 30 June 2020 and a reclaim submitted by 31 July 2020

 

  • Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme

This guidance (for employers) was first published on 26 March 2020 (the time when many employers had already started claiming for furloughed employees). The following changes have been made:

  • Advising about the scheme changes from 01 August 2020
  • Information about the minimum furlough period has been removed
  • New section has been added on the maximum number of employees that an employer can claim for

 

  • Individuals you can claim for who are not employees

(This is not in the above collection but it has changed nonetheless)

This was published for the first time on 10 July 2020 and this is the first time it has been updated. It still says:

  • For IR35 off-payroll workers that the fee-payer can make a reclaim under the CJRS for £2,500 plus NICs, which is incorrect.
  • Plus, ‘the PSC would then be required to report the amount it pays to the contractor as deemed employment income via PAYE using box 58A on the PAYE Real Time Information return’.

 

  • Steps to take before calculating your claim using the Coronavirus Job Retention Scheme:

The below sections have been deleted from this guidance:

  • Sections on working out claims on or before 30 June 2020
  • The section about calculating pension reclaims (as this is no longer possible from 01 August 2020)

 

  • Find examples to help you calculate your employees’ wages

There are two pieces of guidance for employers here. Both of the below have been updated so that the examples reflect the fact that no claims can be made for periods ending before 30 June 2020:

 

  • Calculate how much you can claim using the Coronavirus Job Retention Scheme

 

  • The updated section of this guidance reads:

Information has been deleted about claim periods ending on or before 30 June 2020 and information about backdating claims to 1 March, as this is no longer possible.

  • There is also a part that says:

“The rules for the scheme have changed.

Unless you’re making a new claim for an employee who is a military reservist or is returning from statutory parental leave, you can only continue to claim through the scheme if:

    • you have previously furloughed the employee for 3 consecutive weeks between March 1 and 30 June
    • you submitted your claim before 31 July”

However, this rule also applies if the business has been through a TUPE transfer situation or a PAYE scheme reorganisation / business succession.  This is confirmed in the guidance ‘Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme’.

 

Make sure you have saved a copy of all of the guidance before it was updated! 

What has not changed is anything to do with claiming and report earnings or paying HMRC monies back.

Join our newsletter