Top tips: furlough and the Coronavirus Job Retention Scheme

摘要

HMRC will set up a new online coronavirus job retention scheme/furlough portal, due to launch on 20 April 2020, so that ALL UK employers this month, regardless of size, will be eligible for assistance where an employee has been designated as a ‘furloughed worker.’ HMRC will reimburse 80% of furloughed workers wage costs, up to a cap of ￡2,500 per month. The scheme does not allow for payments directly to employees, the responsibility for paying wages and salaries remains with the employer and must be recorded and reported in the normal way. The current plan is that this will be in place for three months, starting from 1 March 2020 to 31 May 2020. Employers must set out which of their employees are ‘furloughed workers’ and inform the particular employees. The guidance states ‘You will remain employed while furloughed. Your employer could choose to fund the differences between this payment and your salary, but does not have to’.