The Prime Minister has announced that the new Job Support Scheme (JSS) will be deferred, and the Furlough Scheme will continue throughout November. While further guidance is awaited, what we know so far, in summary:
There is no requirement for businesses or employees to have used the Scheme before.
Employee’s must be on the employer’s PAYE payroll by 23.59 on the 30th October 2020, with a RTI submission being made to HMRC on or before the 30 October 2020.
All employers with a UK bank account and UK PAYE scheme can claim the grant (similar exception for publicly funded organisations as before)
Full time and flexible furlough will be allowed, with employers being able to agree any working arrangement with employees.
Employers will need to report and claim for a minimum of seven consecutive calendar days.
Employers will need to report hours worked and the usual hours an employee would be expected to work in a claim period.
For hours worked, employees will be paid by their employer as normal, subject to their employment contract, less tax and NICs.
For hours not worked, the Scheme goes back to what was in place in August, namely the government will pay 80% of wages up to a cap of £2,500. Employers will pay NICs and pension contributions.
Employers can choose to top up wages if they wish.
There will be no gap in eligibility for support between the previous end date of the CJRS and this extension.
As always, we are here to help, so please contact us if you need further assistance.
Further details and also additional support found at: https://www.gov.uk/government/news/furlough-scheme-extended-and-further-economic-support-announced
Check which employees you can put on Furlough: https://www.gov.uk/guidance/check-which-employees-you-can-put-on-furlough-to-use-the-coronavirus-job-retention-scheme?utm_source=8d151b4f-6a65-4c18-82d7-8d53fc8f7b6d&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate
Claim for wages through the Furlough Scheme: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme?utm_source=7fff20fd-9d03-4182-85ce-2a8a285d8af3&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate
Calculate how much you can claim through the Furlough Scheme: www.gov.uk/guidance/calculate-how-much-you-can-claim-using-the-coronavirus-job-retention-scheme?utm_source=25bb39c3-8f7f-43c0-b1f4-ba8c288cfe6b&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate
Steps to take before calculating your furlough claim: www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-using-the-coronavirus-job-retention-scheme?utm_source=057afa9e-8011-451f-b16d-14ff15700d76&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate