In these unprecedented times, we have been receiving a high volume of calls from our clients asking for advice. As a result, we have put together a series of guides as a way to update everyone with the latest news and guidelines.

Please also refer to our News pages by following this link.

All information on this Summary will be regularly updated in line with Government advice as it is published.

We are trying to provide information to our clients as these new schemes are being announced and so we hope the below library will provide a good starting point. We shall endeavor to update these links as new detailed provisions emerge.

Sophie Howard FCA

Updated Guidance on Coronavirus Job Retention Scheme (CRJS)

From 1 July, employers can bring back to work employees that have previously been furloughed for any amount of time and any shift pattern, while still being able to claim CJRS grant for their normal hours not worked. When claiming the CJRS grant for furloughed hours employers will need to report and claim for a minimum period of a week.

The scheme will close to new entrants from 30 June. From this point onwards, employers will only be able to furlough employees that they have furloughed for a full 3 week period prior to 30 June.

This means that the final date by which an employer can furlough an employee for the first time will be 10 June, in order for the current 3 week furlough period to be completed by 30 June. Employers will have until 31 July to make any claims in respect of the period to 30 June.

Last Updated: 05 June 2020

Extended Coronavirus Job Retention Scheme

From 1 March 2020 a temporary scheme has been in place to enable employers to maintain their current workforce because operations have been affected by coronavirus. It will continue to run in its current form until the end of July.

From August, employers currently using the scheme will have more flexibility to bring their furloughed employees back to work part time whilst still receiving support from the scheme.

From August to the end of October employers will be asked to pay a percentage towards the salaries of their furloughed staff.  The employer payments will substitute the contribution the government is currently making ensuring that staff continue to receive 80% of their salary, up to £2,500 a month.

There will be more details to follow.

Last Updated: 20 May 2020

How to make your claim online

HMRC have released a simple step by step guide on how to make your claim online.  Please see the following link:

https://www.gov.uk/government/publications/coronavirus-job-retention-scheme-step-by-step-guide-for-employers

It is important to have all your information and calculations ready before you begin your application and you should retain all records and calculations.

The online claim service was launched on GOV.UK on Monday 20th April 2020 and will run until the end of October 2020.

Please note written consent should be obtained if you furlough employees, but this could simply be a response to the letter via email.

Please note there is a change to the scheme regarding employee eligibility:

  • You can claim for employees that were employed as of 19 March 2020 and were on your PAYE payroll on or before that date.
  • Employees that were employed as of 28 February 2020 and on payroll were made redundant or stopped working for you after that, and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough.

How to claim:

  • The claim is online, and the service should be simple to use with help calculating the amount you can claim
  • You or your agent can make a claim
  • Claims will be paid within 6 working days, but please do not contact HMRC unless necessary

Information you will need to make a claim:

  • A Government Gateway (GG) ID and password
  • Be enrolled for PAYE online
  • The following information for each furloughed employee you will be claiming for:
  1. Name.
  2. National Insurance number.
  3. Claim period and claim amount.
  4. PAYE/employee number (optional).
  • If you have fewer than 100 furloughed staff – you will need to input information directly into the system for each employee
  • If you have 100 or more furloughed staff – you will need to upload a file with information for each employee; we will accept the following file types: .xls .xlsx .csv .ods.

If you want us as agent to act please note the following:

  • Agents authorised to act for you on PAYE matters can make the claim on your behalf using their ID and password
  • You will need to tell your agent which UK bank account you want the grant to be paid into, in order to ensure funds are paid as quickly as possible to you.

For more information on dealing with furloughed workers on Sage payroll please click here:

https://www.crowther.co.uk/wp-content/uploads/2020/05/How-to-process-furloughed-workers-on-Sage-Payroll.pdf

Please find our archived Job Retention Scheme Blog here:

https://www.crowther.co.uk/wp-content/uploads/2020/05/Job-Retention-Scheme-Archived.pdf

For further information, please do not hesitate to contact our Payroll Manager Kelly Cummings on 01531631500

Last Updated: 20 May 2020

Sick pay rebate scheme

This scheme will be launched online on 26 May.

The scheme will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP).  Crowthers as an agent will also be able to make claims on behalf of our payroll clients.

In order to be eligible for the scheme you need to satisfy the following criteria:

  • you’re claiming for an employee who’s eligible for sick pay due to coronavirus
  • you had a PAYE payroll scheme in operation before 28 February 2020
  • you had fewer than 250 employees across all PAYE schemes on 28 February 2020
  • you’re eligible to receive State Aid under the EU Commission Temporary Framework.

The repayment will cover up to two weeks of the applicable rate of SSP and is payable if a current or former employee was unable to work on or after 13 March 2020 because they either:

  • have coronavirus
  • are self-isolating and unable to work from home
  • are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

For more information about eligibility and how employers can prepare to use the scheme, please visit GOV.UK and search ‘Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)‘.

Last Updated: 20 May 2020