As of yesterday, 15th April 2020, the Government has released further information regarding the Scheme. There are also changes to the previous information which could impact some Employers.
The major change is that, where previously eligibility was dictated by having a PAYE payroll that had started on or prior to the 28th February 2020, there has been an extension to this date giving a further three weeks of leeway for both Employers and Employees. The new date of eligibility is having a PAYE payroll on or before the 19th March 2020.
As of yesterday we had never been given clear guidance as to what to do with ex-Employees asking to be re-employed so they can be furloughed. This can still be done, however there have been restrictions put in place - the Employee must have left your employment between the 28th February and 19th March 2020, and the HMRC must have been notified of this change (on an RTI submission) on or before the 28th February 2020.
The guidance in regard to calculating the 80% claim for your Employees has also changed, where previously the last pay period prior to the 28th February 2020 was to be used, you are now to use the last pay period prior to the 19th March 2020. However, if you have already placed your Employee on furlough leave (officially by letter) you can still opt to choose the original calculation (if there is a salary differences).
We're hoping that these will be the last date changes, as we know this will mean some of you will be going back and forth with Employees, but we'll keep you up-to-date with anything new as the situation continues. If you need to discuss any specific issues, please don't hesitate to get in touch.