Fourth Iteration Of The Coronavirus Job Retention Scheme Published

HMRC have today updated the guidance on the Coronavirus Job Retention Scheme (CJRS) – the key change seems to be that employers are now eligible to furlough any employees who were on the payroll before or on 19th March 2020 as long as the employer made a RTI submission notifying payment for those employees to HMRC on or before 19th March 2020. RTI submissions are usually made at roughly the same time as the payroll is run.

There has been a great deal of media coverage around the previous cut-off date of 28th February 2020 (see our previous blog) as it was perceived to be unfair to new starters who joined their employers after 28th February 2020.

This will address some of those concerns but for many employers who run a monthly payroll towards the end of the month, this will not assist because they will not have made a RTI submission including any new starters on or before 19th March 2020. The extension is therefore only likely to benefit those employees whose employers run a weekly or fortnightly payroll or those who pay monthly earlier in the month,

Employers should review their arrangements for furlough and consider whether they have any new starters that are now eligible that they wish to furlough.