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Kerry Eastman

HR Advisor - Uckfield

13th January 2021

Coronavirus Job Retention Scheme: Guidance Update

On Tuesday, 5 January 2021, HMRC updated its guidance in connection with the Coronavirus Job Retention Scheme (CJRS) and employee eligibility.

The guidance provides that, employees may be eligible to be furloughed under the CJRS if they are unable to work, including from home or on reduced working hours, because:

  • they have been identified by the NHS as clinically extremely vulnerable or they are at the highest risk of severe illness from Covid-19 and are following Public Health England (PHE) guidance; or
  • they have caring responsibilities as a result of Covid-19, for example, caring for a child or children who are at home as a result of school and/or childcare facilities closing or they are caring for a vulnerable person in their household.

In order to be eligible, employers must ensure that the employee was on their PAYE payroll on or before 30 October 2020. This means that a Real Time Information (RTI) submission, notifying payment to HMRC, must already have been made between 20 March 2020 and 30 October 2020 for each employee being furloughed under the CJRS under the circumstances set out above.

Further information regarding the CJRS can be found here.

Contact our Employment lawyers in Sussex and Kent

For more information on employment law issues and the impact of Covid-19 contact Victoria Regan e. or Amy White e. in Rix & Kay’s Employment Team.

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