The Government’s scheme is designed to help employers whose operations have been severely affected by Coronavirus to retain their employees and protect the UK economy as well as allowing those in the private rented sector to manage rent and bill payments.
Registering
The furlough scheme is for all UK employers and claims will be paid within six working days once eligibility checks have been carried out by HMRC. The eligibility criteria:
- created and started a PAYE payroll scheme on or before 19 March 2020
- enrolled for PAYE online
- a UK bank account
- any entity with a UK payroll can apply, including businesses, charities, recruitment agencies, and public authorities.
With a step by step guide on how to make a claim, as well as a claims calculator, the Government confirms to receive payments by 30 April completed applications must be made by 22 April.
HMRC is also holding live webinars which will provide an overview of the Scheme, register here.
The conversations we are having with agents has highlighted the importance of the Coronavirus Job Retention Scheme (CJRS), with offices remaining closed. It is positive that the number of employees being furloughed is continuing to rise, rather than a knee-jerk reaction to make people redundant.
Apprentices
Apprentices can be furloughed in the same way as other employees and they can continue to train whilst furloughed. However, they must be paid at least the Apprenticeship Minimum Wage/National Living Wage/National Minimum Wage (AMW/NLW/NMW) as appropriate for all the time they spend training. This means employers must cover any shortfall between the amount claimed through the scheme and their appropriate minimum wage.
