UPDATE ON THE CORONAVIRUS JOB RETENTION SCHEME

If employees currently have more than one employer, they can be put on furlough by one employer and continue to work for another, if it is permitted within their employment contract. If they are put on furlough by more than one employer, they’ll receive separate payments from each employer. The 80% of their normal wage up to a £2500 monthly cap applies to each job.

There has been some more info released on the CJRS:

1. Owner managers/Directors can furlough themselves

2. They must not do any income generating work, but can continue to run the business from a statutory perspective, ie preparing accounts and returns.

3. Parents employing nannies can furlough the nanny

4. Furloughed workers cannot work for the employer that furloughed them but can undertake training, work for other employers, work on self-employed basis, or volunteer.

5. The PAYE scheme must have been in existence on 28 February 2020.

6. Changes can be made to March payrolls to change employers status to “furloughed” from 1st March.

7. HMRC’s Portal will probably be available from 21st April.

Employees on sick leave or self-isolating should get statutory sick pay, but can be furloughed after this.

If an employee was made redundant after 28 February 2020, the employer can agree to re-employ and place on furlough instead. Employees hired after 28 February 2020 cannot be furloughed or claimed for in accordance with this scheme.