[UK] All Of The Coronavirus Job Retention Scheme Guidance


 
28 MAY 2020

Over the last two months, employers have had to get used to changing guidance from HMRC about the above scheme.  There were further revisions on the 21st of May 2020, sparked by the Treasury issuing a revised “Direction” the day before (20th of 20 May 2020).

Given that guidance is changing and contained in several places, we thought that we would outline all of these places and details of the changes on the 21st of May 2020: 

No

Guidance

First Issued

Last Changed

Details of the 21st of May Change

1

Check if your employer can use the Coronavirus Job Retention Scheme

26 March 2020

21 May 2020

·       Information added to clarify that employee authorised salary deductions can be deducted from grant payments

·       A link has been added directing customers to check the impact on their tax credits

·       Corrected inconsistencies within the guidance around the dates of eligibility for the scheme (i.e. the on or after dates.  Although, eligibility depends on the RTI reporting date)

2

Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme

26 March 2020

14 May 2020

No changes to the updates from 14 May 2020

3

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

14 May 2020

21 May 2020

·       Corrected inconsistencies within the guidance around the dates of eligibility for the scheme (i.e. the on or after dates)

4

Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme

17 April 2020

21 May 2020

·       Removed two limitations form the calculator to reflect that fact that functionality has changed (top-ups and discretionary payments)

·       Clarified that the NICs claim grant cannot be more than 13.8% of the grant claimed for employee's wages

5

Examples for ‘Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme’

14 May 2020

22 May 2020

The 21st of May 2020 update is the crucial one (the one the day after just added a Welsh translation):

·       Examples amended to tie in with the fact that the NICs claim grant cannot be more than 13.8% of the grant claimed for employee's wages

6

Claim for wages through the Coronavirus Job Retention Scheme

20 April 2020

21 May 2020

·       Updated to explain that employers will be asked to give the amounts separately for the NICs, pension and wages they are claiming for

·       Information added that employee authorised salary deductions can be made from grant payments

7

Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme

23 April 2020

Never

 

 

Global Payroll Association Comment

We fully appreciate that employers have already made their furloughing decisions and updated guidance comes too late.  But we wanted to make you aware of the changes nevertheless.

 

Check out all of Global Payroll Association's News HERE!