On Tuesday 21st July, HMRC conducted a CJRS webinar for employer’s in relation to the scheme as we move into the final stages of furlough. We have listed the key facts below following the information shared during the webinar.
What has changed?
From July 1st, employers could bring back employees for any amount of time and any shift pattern, while still being able to claim the CJRS grant for their normal working hours not worked. They must have previously furloughed employees for a full three weeks at any one time between March 1st and June 31st.
From August 1st, the level of the grant will be reduced each month as more employees return to work. Employers will be asked to contribute towards the cost of furloughed employees’ wages starting with the employers NI and Pension contributions.
Employers will decide the hours and shift patterns their employees will work on their return and will be responsible for paying their wages for the hours they work.
When claiming furloughed hours, employers will need to report and claim a minimum period of a week for the grant to be calculated accurately across working patterns.
For more information, please follow the below link.
Claims for any days before July 1st, 2020 must end on or before June 30th. This is the case even where an employee furloughed in June continues to be furloughed full time in July. From the July 1st, employers cannot make claims that cross calendar months.
You can use the HMRC calculator to work out payments up to August 30th at present, this will update as the employer’s contributions change. If you are unable to use the calculator, it is the employer’s responsibility to work out and check the amount being claimed is correct.
The amount employers should claim is the employees regular pay, which includes overtime. Employers cannot include tips, bonuses or commissions.
If your agency needs any additional support with payroll services moving forward, please contact us to see how we can assist your workforce following the Coronavirus pandemic.
Tel: 01252 863700 email: sales@epayme.co.uk web: www.epayme.co.uk
Source HMRC webinar