The Coronavirus Job Retention Scheme - Fourth Version of Guidance

The government has published the fourth version of its guidance on the Coronavirus Job Retention Scheme (“the Scheme”). The full guidance for employers is here and that for employees is here.

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).

For our regularly-updated wider guidance for employers on the impact of the virus outbreak, click here.

For advice on any of these issues, call us on 0800 294 5927 or click here to make an on-line enquiry.