The CJRS is changing from 1 July in order to encourage those furloughed back into work. Following the publication of HMRC’s detailed guidance, here is our summary:
The CJRS falls into two distinct parts with different rules applying.
Period from 1 March 2020 to 30 June 2020
What’s changing from 1 July 2020?
From 1 July 2020, the flexible furlough scheme is being introduced. It is hoped that it will enable employers to bring back employees at a steady pace and it can involve varied working patterns and reduced hours. It will last until 30 October 2020.
The key points to know about the CJRS which will apply from 1 July 2020 are:
Employees are allowed to enter into a flexible furlough agreement more than once. Every time the working hours are changed though, this should be evidenced in a written agreement. Employers remain responsible for paying workers’ wages in full while they are in work, including paying any tax and employer National Insurance Contributions due. Employers can still receive a grant under the CJRS for any of the worker’s normal hours not worked because they are on furlough.
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