On Friday 12 June 2020, several of the government guidance documents were updated to provide further detail on part-furlough and 4 new ones were published. The 10 key documents for employers are listed below. At the bottom of this note, we have set out a 15-point checklist of the key points you need to know.
Updated or new?
What it covers
Check if you can claim (this is the original employer guidance doc - now version 14)
1. Who can claim
Check which employees you can put on furlough
1. Employees you can claim for
Steps to take before calculating your claim using the CJRS
This first new document sets out the steps to take before calculating your claim:
1. Decide the length of your claim period
Calculate how much you should claim
This second new document explains how much you can claim using the CJRS for your part-furloughed workforce. It covers:
1. Record keeping requirements
Claim for your employees' wages online
This document covers:
1. What you’ll need
Report a payment in PAYE RTI
This document covers:
1. If you’re using the grant to pay wages
A worked example for someone who is part-furloughed
This third new document contains an example to illustrate the full sequence of calculation steps that an employer must take when claiming through CJRS. It has been based on a common scenario in which the employee has a fixed monthly salary, fixed working hours, and is flexibly furloughed. This scenario may not be directly relevant to you, though it may be helpful to see an illustrative example of a full calculation.
Long list of worked examples
Several worked examples which have been updated to include examples for part-furloughed employees, falling under the following headings:
1. Work out your claim period
The government webinars have been updated to include one on the new flexible furlough scheme which you can sign up for
Changes to the CJRS
This is a useful summary of the changes from 1 July
Latest CJRS changes to incorporate flexible furlough. Top 15 points:
We hope that this note is helpful. Please contact a member of the Employment team if you require specific legal advice on your situation.
The law is constantly changing and the position set out in this note may not be current. You should not rely on this note as a comprehensive statement of the law. Please contact us if you require specific legal advice on your situation.
© Knights plc 13 June 2020