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! |