HMRC has released some minimal further guidance in respect of the extension of the Job Retention Scheme. It states in addition to what we already know:
There will be no gap in support between the previously announced end date of the scheme and this extension.
Employers can top up their furloughed employees’ wages beyond the 80% paid by the government for hours not worked, but are not required to do so.
If employees were on an employer’s payroll on 23 September 2020 (i.e. notified to HMRC on an Real Time Information submission on or before 23 September) and were made redundant or stopped working for an employer afterwards, they can qualify for the scheme if re-employed. However we would recommend that employers take full advice before offering to re-employ.