The Government last night published further guidance on the extended Coronavirus Job Retention Scheme, which has been extended by the Chancellor until 31 March 2021. Click here to see our previous update.
The new guidance confirms:
- employees who have not previously been furloughed before 30 October 2020 can now be furloughed from 1 November 2020. Employers can agree retrospectively to furlough someone with effect from 1 November 2020, as long as the agreement to retrospectively claim furlough occurs on or before 13 November;
- the extended scheme is available for employees who were employed on 30 October 2020 but also to employees who were made redundant or stopped working on or after 23 September 2020, if they are then rehired;
- the Government is reviewing whether employers should be able to claim for employees serving contractual or statutory notice periods and will change the approach for claim periods starting on or after 1 December 2020. Full advice should therefore be taken if you are considering rehiring employees or potential redundancies; and
- from 1 December 2020, HMRC will publish the names and registration number of Companies and LLPs who have made claims under the scheme from December onwards.
Please do not hesitate to get in touch with the team with any questions and for assistance with the extended furlough scheme.
We are also very busy advising in respect of our fixed fee Covid-19 policy and redundancies and changing terms and conditions of employment. Please give us a call if we can help your business.