We understand that it is exceedingly difficult to keep on top of the changes to the Coronavirus Job Retention Scheme (CJRS) guidance.  Just when you think that you have it in your head, it changes and you have to revisit your understanding. This summary highlights the updates and points you to the various pieces of guidance that are available. 

Direction Change

HM Treasury published a revised ‘Direction’ on 20 May 2020.  This is displayed on Gov.UK as ‘Further Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020’.

The updated guidance takes into account the ‘further’ Direction.

7 Pieces of Guidance

To, hopefully, make it easier for employers, I want to list all of the guidance that is available and the changes that have been made:

Guidance First Issued Last Changed Details of 21 May Change
Check if your employer can use the Coronavirus Job Retention Scheme

26 March 2020

21 May 2020

Information added to clarify that employee authorised salary deductions can be deducted from grant payments

A link has been added directing customers to check the impact on their tax credits

Corrected inconsistencies within the guidance around the dates of eligibility for the scheme (i.e. the on or after dates.  Although, eligibility depends on the RTI reporting date)

Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme

26 March 2020

14 May 2020

No changes to the updates from 14 May 2020
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

14 May 2020

21 May 2020

Corrected inconsistencies within the guidance around the dates of eligibility for the scheme (i.e. the on or after dates)

Note that this is due to change again!

Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme 17 April 2020 21 May 2020

·         Removed two limitations form the calculator to reflect that fact that functionality has changed (top-ups and discretionary payments)

·         Clarified that the NICs claim grant cannot be more than 13.8% of the grant claimed for employee’s wages

Examples for ‘Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme’ 14 May 2020 22 May 2020

The 21 May 2020 update is the important one, as 22 May 2020 only added a Welsh translation:

Examples amended to tie in with the fact that the NICs claim grant cannot be more than 13.8% of the grant claimed for employee’s wages

Claim for wages through the Coronavirus Job Retention Scheme 20 April 2020 21 May 2020

Updated to explain that employers will be asked to give the amounts separately for the NICs, pension and wages they are claiming for

Information added that employee authorised salary deductions can be made from grant payments

Reporting employees’ wages to HMRC when you’ve claimed through the Coronavirus Job Retention Scheme 23 April 2020 Never!

 

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