HMRC has published new guidance Calculate how much you can claim using the coronavirus job retention scheme to help employers calculate how much they need to pay furloughed employees for hours on furlough, how much they can claim back under the CJRS, and how much to claim for employer NICs and pension contributions.
Existing CJRS guidance has also been updated to cover how the scheme is changing from 1 July 2020, with further information added on the following:
record keeping requirements after making a claim under the scheme;
what to do where an amount is overclaimed;
furloughed employees returning from maternity, shared parental, adoption, paternity or parental bereavement leave after 10 June 2020;
employee transfers under TUPE; and
how to deal with holiday entitlement and pay.
The House of Commons Library has updated its briefing paper providing answers to a number of frequently asked questions on the CJRS to cover (at FAQ 3) the key differences between the first and second Treasury Direction. A new section 9 has been added to cover changes to the CJRS from 1 July 2020.
HMRC has published new guidance Calculate how much you can claim using the coronavirus job retention scheme to help employers calculate how much they need to pay furloughed employees for hours on furlough, how much they can claim back under the CJRS, and how much to claim for employer NICs and pension contributions.
Existing CJRS guidance has also been updated to cover how the scheme is changing from 1 July 2020, with further information added on the following:
record keeping requirements after making a claim under the scheme;
what to do where an amount is overclaimed;
furloughed employees returning from maternity, shared parental, adoption, paternity or parental bereavement leave after 10 June 2020;
employee transfers under TUPE; and
how to deal with holiday entitlement and pay.
The House of Commons Library has updated its briefing paper providing answers to a number of frequently asked questions on the CJRS to cover (at FAQ 3) the key differences between the first and second Treasury Direction. A new section 9 has been added to cover changes to the CJRS from 1 July 2020.
