Key points to note are:
- Flexible furloughing is allowed, as well as full-time furloughing.
- The Job Support Scheme has been postponed until the CJRS ends.
- Neither the employer nor the employee needs to have previously used the CJRS, and the scheme is available in respect of employees who were on the employer’s PAYE payroll by 23:59 on 30 October 2020.
- Employers can claim the grant for the hours that their employees are not working, calculated by reference to their usual hours worked in a claim period.
- When claiming employers need to report and claim for a minimum period of seven consecutive calendar days.
- ·For hours not worked by the employee, the Government will pay 80% of wages up to a cap of £2,500, which must be paid to the employee in full.
- Employers will pay employer NICs and pension contributions, and should continue to pay the employee for hours worked in the normal way.
- As previously under the CJRS, employers are still able to choose to top up employee wages above the scheme grant at their own expense if they wish.
- The Government will confirm shortly when claims can first be made in respect of employee wage costs during November but there will be no gap in eligibility for support between the previously announced end-date of CJRS and this extension.
Further details and guidance will be issued shortly.
Link to press release here.
Throughout the last few months, we’ve been guiding clients through the CJRS and the associated HR challenges of the pandemic. If you need advice, please do get in touch.
This information is necessarily of a general nature and doesn’t constitute legal advice. This is not a substitute for formal legal advice, given in the context of full information under an engagement with Bates Wells.
All content on this page is correct as of November 2, 2020.