Further guidance about the extended Coronavirus Job Retention Scheme (CJRS) has now clarified the position for those employees who are or will be serving notice between 1 December 2020 and 31 January 2021.
It is now clear that employers cannot make claims under the extended CJRS for any day that an employee is serving notice between 1 December 2020 and 31 January 2021 and the latest guidance states that this applies to both statutory and contractual notice periods.
Employers may be more likely now to make payments in lieu of notice rather than keep employees employed during their notice periods, although many employers may well have the contractual right to place an employee on garden leave instead of furlough if there is no work that the employee can carry out during the notice period.
The same updated guidance has also confirmed that it will now be a condition of making a claim under the extended CJRS that the employer accepts that HMRC will publish information about CJRS claims on the internet. This will include the name of the employer and a “reasonable indication” of the amount claimed. It may be possible to make an exception for employers who can show that publication of claims would place their workforce at “serious risk of violence or intimidation”.
Further guidance is expected to cover furlough arrangements for the period from 1 February to 31 March 2021.
Finally, don’t forget that it is still a requirement that you have a written agreement in place with any employee who is furloughed under the extended CJRS.
Please get in touch if you have any questions regarding the issues discussed in this article.
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