These are the key guidelines from the Government.
- Whilst on furlough, the employee guidance confirms that the employee may still continue to undertake union or non-union representative duties and activities for the purpose of an individual or collective representation of employees or other workers.
- However, work must not be carried out that provides services to generate revenue for, or on behalf of, their organisation or a linked organisation.
Working out the 80% – employer guidance
- The daily maximum rates for June have been added to this guidance which is £83.34 per day.
Check if you can claim – employer guidance
There are been many questions asked about this subject and even more rumours circulating as to whether they count for the purposes of Furlough grant calculations. Government guidance has been updated and now confirms:
- Those paid annually are eligible to claim, as long as they meet the relevant conditions. These include being notified to HMRC on an RTI submission on or before 19 March 2020, which relates to a payment of earnings in the 19/20 tax year.
- The requirement for there to be payment of earnings in the 19/20 tax year applies for any employee being claimed for under the scheme, irrespective of how frequently they are paid (e.g. weekly, fortnightly or monthly). This will be relevant for those on an annual pay period if the last payment notified to RTI was before 5 April 2019 and no further payments were notified until after 19 March 2020.
Who to Claim for – employer guidance
If you are putting in a claim for less than 100 furloughed employees you will be unable to upload a file, instead you (or your agent – J L Payroll, for example) will input the data manually. This guidance has been updated in recognition that you may be missing National Insurance Numbers for one or more employees, where this is the case the guidance confirms the need to make contact with HMRC.
The CJRS calculator cannot be used where employees:
- receive any top-up pay in the claim period
- returned from statutory leave such as maternity leave in the last three months
- get director’s payments
- have been transferred under TUPE
- have been employed at separate times throughout the year
- receive employer pension contributions outside of an auto-enrolment pension scheme
- receive any discretionary payments in the pay periods you are claiming for
- have an annual pay period