CORONAVIRUS JOB RETENTION SCHEME (CJRS) UPDATE.
From 1st July “Flexible Furlough” was introduced and the calculations and time recording of full-time, part-time and fully furloughed employees has become more complicated.
Changes are occurring regularly as the Government and HMRC make clarifications to the scheme. If you have any queries regarding your claim talk to us first.
The latest changes are outlined below:
Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
Wording has been added to make it clear that HMRC will not decline or seek repayment of any grant based solely on the particular choice between fixed or variable approach to calculating usual hours, as long as a reasonable choice is made
HMRC has issued further guidance on the CJRS Individuals you can claim for who are not employees:
You can claim a grant for individuals who are not employees – as long as they’re paid via PAYE. The groups you can claim for include:
office holders (including company directors)
salaried members of Limited Liability Partnerships (LLPs)
agency workers (including those employed by umbrella companies)
limb (b) workers
Contingent workers in the public sector
Contractors with public sector engagements in scope of IR35 off-payroll working rules (IR35)