HMRC updates CJRS guidance for employers
On 12 June, HMRC updated its guidance for employers
who have furloughed employees under the Coronavirus Job Retention Scheme
(CJRS).
From 1 July, employees will no longer have to be furloughed
for a minimum period of three weeks. From this date the CJRS will have more flexibility
to allow claims on a pro rata basis. Employers will be able to permit employees
to work some of the week and be furloughed for the rest.
An employee needs to have been furloughed for at least
three consecutive weeks between 1 March and 30 June to be eligible for furlough
from 1 July. Additionally, after 1 July, employers will be subject to a cap on
the number of CJRS claims they are able to make.
The CJRS changes have effect from 1 July until the
closure of the scheme on 31 October.
Parents returning from statutory maternity leave,
paternity leave, adoption leave, shared parental leave and bereavement leave are
exempt from the CJRS changes. The Treasury recently
announced that parents who are returning to work over the coming months will be
eligible for the CJRS despite the scheme closing to new entrants on 30 June.
More information on the changes can be found here.