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Employment

On 26 June 2020 HM Treasury issued an additional Treasury Direction highlighting the new rules which are to apply under the amended Coronavirus Job Retention Scheme (CJRS).

The new Direction confirms that the original CJRS will end on the 30 June with the amended CJRS, which allows for ‘flexible furlough’ arrangements, to apply from the 1 July. The scheme will close on 31 October 2020.

On Friday 12 June 2020, HMRC issued further guidance on the Coronavirus Job Retention Scheme (“CJRS”). This guidance outlines the details of the ‘flexible furlough scheme’ which can be utilised from the beginning of July. Under the flexible furlough scheme, employers can bring back furloughed employees on a part-time basis while still being able to receive funds under the CJRS in respect of the hours the employee is not working.  

Flexible Furlough Scheme

Covering the phasing in of employer contribution and flexible working

On Friday 29 May 2020, the Chancellor set out more details on how the Coronavirus Job Retention Scheme will operate over the summer and autumn following the prior announcement of an extension of the scheme to the end of October 2020.

The Government has announced that the Coronavirus Statutory Sick Pay Rebate Scheme (the “Rebate Scheme”) will launch on 26 May 2020, with small and medium employers being able to use an online portal to reclaim SSP paid to current or former employees who meet the criteria. Employers can claim repayment of up to 2 weeks’ SSP starting from the first qualifying day of sickness if the employee was unable to work because:

The first reference to annual leave entitlement in the government guidance on the Coronavirus Job Retention Scheme (CJRS) was in the update of 17 April 2020.    A relatively short passage in the updated guidance confirmed that workers continued to accrue annual leave while on furlough, and that they are entitled to take leave during this time. In addition, holiday pay while on furlough should be paid at ‘your usual holiday pay in accordance with the Working Time Regulations’, and that ‘employers will be obliged to pay the additional amounts over the grant’ to employees on annual leave while on furlough leave.

Coronavirus Job Retention Scheme extension - Update 12 May 2020

The Chancellor has today announced that the Coronavirus Job Retention Scheme (CJRS) has been extended to 31 October 2020. The terms of the CJRS will remain the same until 31 July 2020. Further details in relation to how the CJRS and the rules that will apply to employees that are on furlough from 1 August 2020 are expected to be announced by the end of the month.

Coronavirus Job Retention Scheme – Update 30 April 2020

Scroll down for previous information regarding the scheme. 

The headline updates are:

  • Furloughed workers planning to take paid parental or adoption leave will be entitled to pay based on their usual earnings rather than their furloughed pay rate.

Coronavirus Job Retention Scheme – Update 17 April 2020

Further updates made on 30 April relating to parental or adoption leave, union or non-union representatives, company directors and employees whose employment transferred can be found here.  

HMRC guidance on the Coronavirus Job Retention Scheme (“the Scheme”) is now on its fifth revision. The fourth and fifth being published on 15 and 17 April 2020 respectively.   Scroll down for previous information regarding the scheme. 

In relation to the most recent updates we would note the following headline points:

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