[UK] Coronavirus Job Retention Scheme (CJRS) Phase 2 Guidance


 
15 JUN 2020

At around 11pm on the 12th of June 2020, HMRC published the latest plethora of guidance about the above as employers prepare to enter phase 2.  This will see the introduction of 'flexible furloughing'.  Simply, the fixed 21 days has gone from the 1st of July 2020 and employers who want to make a reclaim under the scheme can furlough for as much or as little time as they like.

Here is a list of all the latest guidance, all issued on the 12th of June unless it says otherwise:

  1. Check if your employer can use the Coronavirus Job Retention Scheme (last updated on the 5th of June 2020)
  2. Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme
  3. Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
  4. Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme (last updated on the 5th of June 2020)
  5. Calculate how much you can claim using the Coronavirus Job Retention Scheme
  6. Examples of how to calculate your employees' wages, National Insurance contributions and pension contributions
  7. Example of how to calculate the amount you should claim for an employee who is flexibly furloughed
  8. Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
  9. Claim for wages through the Coronavirus Job Retention Scheme
  10. Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme

Global Payroll Association Comment

Although we have counted 10 pieces of guidance, we wonder if the “work out 80%” guidance is necessary given that the contents are largely amalgamated into the other guidance.

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