On 30th April 2020 HMRC updated its guidance for employers on the Coronavirus Job Retention Scheme, (CJRS) as well as a number of other guidance documents.
The updated employer guidance confirms, among other things, that employees who are union or non-union representatives may undertake duties and activities for the purpose of individual or collective representation of employees or other workers while furloughed. This is acceptable so long as they do not provide services to or generate revenue for or on behalf of the employer.
The guidance also confirms that company directors with an annual pay period are covered by the scheme; that a new employer can claim under the scheme in respect of employees of a previous business who TUPE transferred after 28 February 2020; and that a period of furlough can be extended. HMRC has also updated the employee guidance, the guidance on calculating 80% of an employee’s wages – which includes guaranteed overtime and commission payments, and the guidance on how to claim:-
Link to HMRC employer guidance: https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme
Link to HMRC employee guidance: https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme
Link to guidance on calculating 80% of wages: https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme
Link to guidance on how to claim: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
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