Job Retention Scheme (Furlough Scheme) Update

The Government has updated its guidance on the Coronavirus Job Retention Scheme

The Government updated its guidance on the Coronavirus Job Retention Scheme yesterday (15th April 2020) including:

Extending the eligibility cut-off date so that employers can now claim for furloughed employees that were on their PAYE payroll and notified to HMRC on an RTI submission on or before 19 March 2020 (rather than 28 February 2020)

If an employee went on unpaid leave on or before 28 February 2020, a company cannot furlough them until the date on which it was agreed they would return from unpaid leave.

Companies will need to submit the following information for each furloughed employee:

• Name
• National Insurance number
• Claim period and amount
• Payroll/employee number (optional)

Claims should be submitted via the online portal which is expected to be available next Monday 20 April 2020 as follows:

Fewer than 100 furloughed employees – enter details of each employee individually

100 or more furloughed employees – upload a file (.xls .xlsx .csv .ods) with the details for all employees

Companies should retain all records and calculations in respect of their claims.

The Department for Business, Energy & Industrial Strategy (BEIS) has confirmed that the three-week minimum period for furloughing an employee will remain in place. Furloughed employees can not undertake any work for the company which includes providing services or generating revenue.