HMRC Covid 19 updates

CJRS – HMRC MAKES CHANGES TO CALCULATIONS FOR CLAIMS

HMRC has updated its guidance on how to perform usual hours calculations where employees come off furlough or flexible furlough partway through a claim period. The change affects claims made from 14 September.

HMRC has made changes for claims made from 14 September 2020. HMRC has added a new subheading:

 “Calculating the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period.”

 The guidance states:

“If your employee stops being furloughed or flexibly furloughed partway through a claim period, when calculating the number of furloughed hours you can claim for, make sure you:

• only calculate the employee’s usual hours up to the last day of furlough, instead of to the end of the claim period

• do not include any working hours after the last day of furlough.”

HMRC has stated that employers do not need to amend claims made prior to 14 September, but they should use this calculation for any claims from 14 September 2020, for an employee who stops being furloughed or flexibly furloughed partway through a claim period.

If we are making your claims we will make the calculation adjustments for post 14 September claims and if you are doing your own claims please see the web link below.

See: https://www.gov.uk/guidance/calculate-how-much-you-can-claim-using-the-coronavirus-job-retention-scheme#work-out-80-of-your-employees-usual-wage

STATUTORY SICK PAY (SSP) PAID TO EMPLOYEES DUE TO CORONAVIRUS (COVID-19)

From 26 August 2020 you can claim for employees who have been notified by the NHS to self-isolate before surgery.

This scheme is for employers. You can claim back up to 2 weeks of SSP if:

• you have already paid your employee’s sick pay (use the SSP calculator to work out how much to pay)

• you are claiming for an employee who’s eligible for sick pay due to coronavirus

• you have a PAYE payroll scheme that was created and started on or before 28 February 2020

• you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes

Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:

• an isolation note from NHS 111 – if they are self-isolating and cannot work because of coronavirus (COVID-19)

• the NHS or GP letter telling them to stay at home for at least 12 weeks because they are at high risk of severe illness from coronavirus

The scheme covers all types of employment contracts, including:

• full-time employees

• part-time employees

• employees on agency contracts

• employees on flexible or zero-hour contracts

• fixed term contracts (until the date their contract ends)

We will let you know when the scheme will end.

See: https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19?utm_source=3318f794-f03b-41c0-b9bc-57864faeb0d8&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate#history