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General

Coronavirus Job Retention Scheme as of 12th November 2020 following published HMRC Guidance

13th November 2020

The government has extended the Coronavirus Job Retention Scheme ‘CJRS’ until 31 March 2021 and has now provided updated guidance with some key points below

Key points

Further highlights

For claim periods after 1 November 2020

Furlough agreements

-make sure that the agreement is consistent with employment, equality and discrimination laws

-keep a written record of the agreement for five years

-keep records of how many hours your employees work and the number of hours they are furloughed

You can:

-fully furlough employees – they cannot undertake any work for you while furloughed full time

-flexibly furlough employees – they can work for any amount of time, and any work pattern but they cannot do any work for you during hours that you record them as being on furlough

When your employees are on furlough

-makes money for your organisation

-provides services for your organisation

-take part in training

-volunteer or work for another employer (if contractually allowed)

Maximum number of employees

If you’ve made your employees redundant

Holiday pay

Employees can take holiday whilst on furlough. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours.

If your employee is self-isolating or on sick leave

If you would like to talk to us about how the CJRS may work for your business or want assistance with the claims then please get in touch with

Mark Hook mark@rowleys.biz

Steve Nicholls stephen.nicholls@rowleys.biz

or call us on 0116 282 7000

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