HMRC’s guidance Check
if your employer can use the Coronavirus Job Retention Scheme confirms
that employers can continue to claim under the scheme where employees are
serving a contractual notice period. The guidance had previously said that
employers could use the CJRS to pay statutory notice, potentially suggesting
that enhanced contractual notice periods would not be covered. This appeared
consistent with the third Treasury Direction which, at para 2.2 emphasises the
intention behind CJRS payments ‘to continue the employment of employees’. The updated
guidance clarifies the position that contractual notice periods are covered.
HMRC’s guidance Check
if your employer can use the Coronavirus Job Retention Scheme confirms
that employers can continue to claim under the scheme where employees are
serving a contractual notice period. The guidance had previously said that
employers could use the CJRS to pay statutory notice, potentially suggesting
that enhanced contractual notice periods would not be covered. This appeared
consistent with the third Treasury Direction which, at para 2.2 emphasises the
intention behind CJRS payments ‘to continue the employment of employees’. The updated
guidance clarifies the position that contractual notice periods are covered.
