Who is eligible for furloughing?
The furlough rules are slightly different depending on when the claim is for. Please visit this link to check which employees you can put on furlough
Furlough claims on or before 30 April 2021
To be eligible for a CJRS claim on or before 30 April 2021, you must have been on your employer’s PAYE payroll on 30 October 2020. The employer must also have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings. Employees do not need to have been furloughed under the CJRS previously.
Furlough claims from 1 May 2021 onwards
For claims made from 1 May 2021 onwards, you must have been on your employer’s PAYE payroll on 2 March 2021. The employer must also have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 2 March 2021, notifying a payment of earnings. Employers do not need to have previously claimed for employees before 2 March 2021 to claim for periods on or after 1 May. You can be on any type of contract, including a zero-hours, fixed-term or temporary contract.
What employer contributions do I need to make?
Do I have to be at risk of redundancy to be furloughed?
The scheme isn’t limited to those employees who would otherwise be made redundant. It applies to anyone who is furloughed by reason of circumstances as a result of coronavirus. The Chancellor has confirmed that an employer can’t apply for a grant if doing so would be ‘abusive or is otherwise contrary to the exceptional purpose’ of the scheme.
Can employers take back staff who have recently left or been made redundant?
HMRC has confirmed that some employees can be rehired, and then put on furlough. For CJRS claims on or before 30 April 2021, employers can choose to rehire any staff made redundant since 23 September 2020 and put them on furlough, as long as the employer made a PAYE Real Time Information submission to HMRC in relation to that employee between 20 March and 23 September. However, for claim periods starting on or after 1 December 2020, you can’t claim for any days where a furloughed employee was serving a contractual or statutory notice period for the employer. However, there is no obligation on the business to re-employ you.
When will the job retention scheme payment be available?
Claims for furlough payments in February must be made by 15 March 2021. You can no longer submit claims for claim periods ending on or before 31 October 2020. Employers can apply online and will need their Government Gateway user ID and password.
Do I need to pay holiday pay to furloughed workers?
Workers who have been placed on furlough continue to accrue statutory holiday entitlements, and any additional holiday provided for under their employment contract. Use the government holiday entitlement calculator to calculate a worker’s statutory holiday entitlement. https://www.gov.uk/calculate-your-holiday-entitlement