CORONAVIRUS JOB RETENTION SCHEME

On 22 October, the Chancellor announced that the CJRS “furlough” scheme would end on 31 October 2020 to be replaced by a new Job Support Scheme (JSS). However, at 6.45 pm on 31 October 2020 when the Prime Minister announced a month long lockdown for England he announced that the CJRS furlough scheme would be extended for one further month with employers able to claim a grant of 80% of employees’ usual pay for hours that they are unable to work. Employers will be responsible for paying NICs and pension costs.

The replacement JSS will start when the extended CJRS ends.

WE WILL PROVIDE FURTHER UPDATES, CJRS EXCEL CALCULATOR AND TRAINING IN DUE COURSE.

The Government has updated the CJRS guidance on the Gov.UK website:

CHECK WHICH EMPLOYEES YOU CAN PUT THROUGH ON FURLOUGH TO USE THE  CORONAVIRUS JOB RETENTION SCHEME 

Contents

• Check how different employment conditions affect eligibility
• If your employee has more than one job or other duties
• If you’ve made your employees redundant
• If your employee’s health has been affected by coronavirus (COVID-19) or any other conditions
• If your employee is on or has recently returned from leave
• If you’re claiming for an individual that’s not an employee
• After you’ve checked which employees you can claim for

See: https://www.gov.uk/guidance/check-which-employees-you-can-put-on-furlough -to-use-the-coronavirus-job-retention-scheme?utm _source=8d151b4f-6a65-4c18-82d7-8d53fc8f7b6d&utm_medium=email&utm_ campaign=govuk-notifications&utm_content=immediate

CLAIM FOR WAGES THROUGH  THE CORONAVIRUS JOB RETENTION SCHEME

Contents

• What you’ll need
• How to claim
• After you’ve claimed
• If you have not claimed enough
• Contacting HMRC

See: https://www.gov.uk/guidance/claim-for-wages-through-the- coronavirus-job-retention-scheme?utm_source=7fff20fd-9d03-4182-85ce-2a8a285d8af3&utm _medium=email&utm_campaign=govuk-notifications&utm_content=immediate

STEPS TO TAKE BEFORE CALCULATING YOUR CLAIM USING THE CORONAVIRUS JOB RETENTION SCHEME

Contents

• Deciding the length of your claim period
• What to include when calculating wages
• Work out your employee’s usual hours and furloughed hours
• What to do next

See: https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim- using-the-coronavirus-job-retention-scheme?utm_source=057afa9e-8011-451f-b16d- 14ff15700d76&utm_medium=email&utm_campaign=govuk- notifications&utm_content=immediate

CALCULATE HOW MUCH YOU CAN CLAIM  USING THE CORONAVIRUS JOB RETENTION SCHEME

Contents

• Record keeping requirements
• Use the calculator
• Work out the maximum wage amount
• Work out 80% of your employee’s usual wage
• Work out how much you can claim for employer National Insurance contributions
• Work out how much you can claim for employer’s pension contributions
• How to claim
• Contacting HMRC

See: https://www.gov.uk/guidance/calculate-how-much-you- can-claim-using-the-coronavirus-job-retention-scheme? utm_source=25bb39c3-8f7f-43c0-b1f4- ba8c288cfe6b&utm_medium=email&utm _campaign=govuk-notifications&utm_content=immediate

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