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.

Number

Updated or new?

Document title

What it covers

Online link

1

Updated

Check if you can claim (this is the original employer guidance doc - now version 14)

1. Who can claim
2. Employees you can claim for
3. Agreeing to furlough employees
4. When your employees are on furlough
5. Before you claim
6. Contacting HMRC

Online link here

2

Updated

Check which employees you can put on furlough

1. Employees you can claim for
2. If your employee’s health has been affected by coronavirus (COVID-19) or any other conditions
3. If your employee is on leave
4. Individuals you can claim for who are not employees
5. After you’ve checked which employees you can claim for

Online link here

3

New

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
2. Work out what to include when calculating wages
3. Work out your employer’s usual and furloughed hours

Online link here

4

New

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
2. Using the calculator
3. Working out the maximum wage amount
4. Working out 80% of your employee’s usual wage
5. Working out how much you can claim for employer National Insurance contributions (NICs)
6. Working out how much you can claim for employer’s pension contributions
7. How to claim

Online link here

5

Updated

Claim for your employees' wages online

This document covers:

1. What you’ll need
2. How to claim
3. After you’ve claimed
4. Contacting HMRC

Online link here

6

Updated

Report a payment in PAYE RTI

This document covers:

1. If you’re using the grant to pay wages
2. If you’re using the grant to reimburse wages already paid
3. If you have not paid your employees’ wages yet

Online link here

7

New

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.

Online link here

8

Updated

 

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
2. Work out your employee’s usual hours ad furloughed hours
3. Work out 80% of your employee’s normal wage
4. Work out how much you can claim for employer NICs
5. Work out how much you can claim for employer’s pension contributions

Online link here

9

Updated

Webinars

The government webinars have been updated to include one on the new flexible furlough scheme which you can sign up for

Online link here

10

New

Changes to the CJRS

This is a useful summary of the changes from 1 July

Online link here

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