Contact

Find out more about HMRC's guidance for employers and employees

  1. Home
  2. Latest: COVID-19
  3. JRS: UPDATE 1 MAY

Find out more about HMRC's guidance for employers and employees

Find out more about HMRC's guidance for employers and employees

HMRC has updated its guidance for employers and employees on the Coronavirus Job Retention Scheme.  It has also updated its guidance on how to calculate 80% of an employee's wages as well as how to claim.

The employers' guidance now confirms that employees who are furloughed may participate as employee representatives in either individual or collective consultation processes (provided that they do not provide services to or generate revenue for or on behalf of the employer).

The guidance also confirms that, importantly, a new employer can claim under the scheme in respect of employees of a previous business who TUPE transferred after 28 February 2020. Under the previous guidance, companies acquiring new employees under TUPE between 28 February and 19 March may have found themselves unable to claim due to not making an RTI submission in time.  This change in the guidance will be welcome news for some.

The guidance further confirms that company directors with an annual pay period are covered by the scheme and that a period of furlough can be extended by any amount of time.  The scheme will remain in place until 30 June 2020. 

Link to HMRC employer guidance

Link to HMRC employee guidance

Link to guidance on calculating 80% of wages 

Link to guidance on how to claim 

GET IN TOUCH

If your business needs legal support with any issues arising from COVID-19, please get in touch with Jon Taylor.

All information in this document is accurate at the time of writing. It is meant for general information only and is not legal advice.