You may have seen from our blog that HMRC confirmed that the online system for the scheme should launch on 20 April 2020.
The Government has also provided further information on some key points:
- Employers can switch employees from sick pay to furlough and vice versa.
- Employers can furlough ‘shielding’ employees they do not have to be placed on sick pay.
- Employees should be paid their full salary for bank holidays during furlough leave.
- Employees cannot work for organisations that are linked to the employer, as well as not working for the employer, when on furlough.
- Employers of newly TUPE’d employees can put them on furlough: “A new employer is eligible to claim under the CJRS in respect of the employees of a previous business transferred after 28th February 2020 if either the TUPE or PAYE business succession rules apply to the change in ownership.”
- Employees with certain work visas will not be regarded as breaching their visa conditions if they receive funds under the furlough scheme: “Grants under the scheme are not counted as ‘access to public funds’, and you can furlough employees on all categories of visa.”
- The reclaimable National Insurance and pension elements are on the furlough salary, not normal salary.
- Businesses that engaged in payroll consolidation schemes after 28 February can place employees on furlough.
- No part of the reclaimed grant received from the CJRS can be siphoned off to fund benefits; the entire grant must be paid to the employee.
If you need any further assistance, please do not hesitate to contact me.