Coronavirus Job Retention Scheme Update

HM Revenue & Customs have released further details of the Coronavirus Job Retention Scheme including changes to the employee employment qualification date, and the proposed launch date.

16 April 2020

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HM Revenue & Customs today released further details of the Coronavirus Job Retention Scheme including changes to the employee employment qualification date, and notification that the online claim system should be available for claims from Monday 20th April.

Update 17 April: Chancellor Rishi Sunak today announced that the Coronavirus Job Retention Scheme, which pays 80% of wages for furloughed workers, is to be extended to the end of June, with a further extension if required.

Update 23 April: A leading senior counsel unofficially confirms that employers don't require written agreement from furloughed employees before applying to Coronavirus Job Retention Scheme. Click here for further information.

Main points

  • Claims can be made for employees employed as of 19 March 2020 and who were on your PAYE payroll on or before that date. This means that you will have made an RTI submission notifying HMRC of payment of that employee on or before 19 March 2020.
  • Employees employed as of 28 February 2020 and on payroll (i.e. notified on an RTI submission on or before 28 February) who were made redundant or stopped working for you after that, and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough

Making a claim

  • The online claim service will be launched on GOV.UK on 20‌‌ April 2020.
  • The only way to make a claim is online.
  • You can make the claim yourself even if you usually use an agent.
  • Claims should be paid within 6 working days.

Information required to make a claim

In addition to information previously advised by HMRC, you will need to have a Government Gateway (GG) ID and password, be enrolled for PAYE online, and have the following information for each furloughed employee you will be claiming for:

  • Name.
  • National Insurance number.
  • Claim period and claim amount.
  • PAYE/employee number (optional).

If you have fewer than 100 furloughed staff – you will need to input information directly into the system for each employee. If you have 100 or more furloughed staff – you will need to upload a file (xls .xlsx .csv .ods) with information for each employee.

If you want an agent to act for you

  • Agents authorised to act for you on PAYE matters can make the claim on your behalf using their ID and password.
  • Your agent will need to know which UK bank account you want the grant to be paid into, in order to ensure funds are paid as quickly as possible.

All records and calculations in respect of your claims must be retained.

Contact us

If you require assistance in dealing with any of the new procedures being introduced, please get in touch with Jim McMahon on Jim.McMahon@balfour-manson.co.uk or 07850 772215.

If you require further employment law advice, contact Robert Holland on Robert.Holland@balfour-manson.co.uk or 07850 918761.

Comment

Partner, Head of Employment

Robert Holland

Tax Manager

Jim McMahon