HM Revenue & Customs (HMRC) has confirmed that the online portal for applications to the Coronavirus Job Retention Scheme (CJRS) will open on Monday 20 April 2020.
The CJRS provides grants worth 80 per cent of a furloughed employee’s salary up to a cap of £2,500 a month, plus Employers’ National Insurance Contributions (NICs) and minimum employer auto-enrolment pension contributions.
Furloughed employees are placed on temporary leave and may not carry out any work during the period of furlough.
To avoid any possible claims later you should have got them to sign and date a temporary amendment to their contract of employment.
IF you have not done so yet please contact us as soon as possible in order that we can draft you a furlough letter specific to your needs.
You should send us an up to date copy of a typical contract or, if we have assisted you with drawing up and modifying your contracts of employment recently, then tell us which one you would like to use as the basis for modifying in order to meet the furlough leave situation.
Any employee on your PAYE payroll on 28 February 2020 can be furloughed, including those who have subsequently left but who you are prepared to take back on.
The scheme is backdated to 1 March 2020 and is in effect until the end of May, although the Government has said it will be extended if necessary.
Please contact your payroll adviser, if you do not do your own payroll, having prepared the following information in preparation for submitting your claim.
- The name of each furloughed staff member; and
- The date each employee was furloughed and when you expect them to resume working, if known.