The Coronavirus Job Retention Scheme - Fourth Version of GuidancePublished on: 15 April 2020
The date, when an employee has to have been on the employer's payroll in order to be subject to the Scheme has, subject to the below, changed from 28 February to 19 March 2020 – the date just before the Chancellor announced details of the Scheme. However, this is subject to the important qualification that there must also have been an RTI submission to HMRC on or before 19 March notifying it of payment in respect of the employee - so many employees who commenced employment after 28 February but by 19 March will still miss out.
It is still the case that employees who have been made redundant, or otherwise have been dismissed or have resigned, can only be re-employed and furloughed subject to the Scheme if their employment ended on or after 28 February (and this applies even if they have not been re-employed until after 19 March).
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