The government published further guidance last night for the extension to the furlough scheme.
Here are the headlines…
- From 1 November, you can claim for any employees who were employed on 30th October 2020 provided that you have made a PAYE RTI submission to HMRC between 20th March and 30th October 2020 in respect of that employee.
- Agreement to furlough must be confirmed in writing;
- If you’ve furloughed any employees under the extension without providing written notice, you have until this Friday (13th November) to write to those employees in order to claim for any period of furlough between 1st and 13th November;
- If an employee is furloughed full-time and then moved to a flexible furlough arrangement, you must provide a new written agreement.
- You can furlough employees for any period of time, but the period that you claim for must be a minimum of seven consecutive calendar days;
- Employees can enter into a flexible furlough agreement more than once.
- HMRC will publish names of employers who have made claims under the scheme from December 2020.
The government will review the scheme in January 2021. It is not clear whether employers will be required to contribute more at that point. The two most important guidance updates are:
- Check if you can claim for your employees’ wages through the CJRS; and
- Claim for wages through the CJRS.
If you’ve already accessed our template furlough letters and comprehensive furlough FAQs, we’ll issue updated versions to you in light of the latest guidance. Get in touch if you’d like to find out more about accessing these documents.