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Coronavirus Job Retention scheme cut-off date extended

On the 15th April 2020, the Government has announced its fourth update to the Coronavirus Job Retention Scheme. The main change is the qualifying payroll date for furloughed employees which has been extended from 28th February 2020 to 19th March 2020.

In order to claim, employers must have had a PAYE scheme on or before 19 March. Employers can claim in respect of employees that were on the PAYE payroll on or before 19 March and which were notified to HMRC on an RTI submission on or before 19 March.

Therefore, an employer can now also furlough employees who were employed between 1st March and 19th March 2020 and claim furlough pay so long as the employee was notified to HMRC on an RTI submission on or before 19 March.

What should businesses do?

  • Consider whether you can claim Furlough pay for more employees (those added after 29 February 2020 but before 20 March 2020) who you have since furloughed.
  • Consider whether you want to rehire any employees who you employed between 1 March 2020 and 19 March 2020, but who you let go because of the COVID-19 lockdown.

Other changes in the guidance include:

  • Unpaid Leave:  If an employee started unpaid leave after 28 February 2020, they can be furloughed.  If however, an employee went on unpaid leave on or before 28 February, they cannot be furloughed until the date on which it was agreed they would return from unpaid leave.
  • Employee transfers under TUPE and on a change in ownership: A new employer is eligible to claim under the CJRS in respect of the employees of a previous business transferred after 19 March 2020 if either the TUPE or PAYE business successful rules apply to the change in ownership.
  • Payroll – Further guidance has been provided on how much can be claimed for both full and part-time employees on a salary and those whose pay varies.  Click here for further details.

The updated guidance also provides further advice on how to claim furlough pay if your organisation has:

  • Fewer than 100 furloughed staff
  • 100 or more furloughed staff

For full details of the latest guidance, please click here.

The Government has also issued a Treasury Direction under ss.71 and 76 of the Coronavirus Act 2020 which forms the legal basis of the coronavirus job retention scheme which we are reviewing.  To read the Direction, click here.

We will continue to provide details of significant developments on our website.

If you have any queries regarding the furlough scheme, redundancies or would just like to discuss your current employment situation and how these changes may affect your organisation, please contact our employment law specialist, Lisa Aitken on 07960 469988 or email:

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