Law at Work - November 2020 – 1 / 9 观点
From 1 November the Coronavirus Job Retention Scheme (CJRS) was extended until 31 March 2021 to support businesses whose operations have been affected by coronavirus (COVID-19). Both flexible and full-time furloughing are allowed. The scheme operates as it did during August, with the Government paying 80% of furloughed employees wages up to a cap of £2,500. The Government will review the scheme in January 2021.
From 1 November employers can claim for individuals employed by them on 30 October 2020 and payroll information submitted to HMRC before that date. Others who benefit are those employed on 23 September 2020 but were then made redundant or whose fixed term contracts ended after that date. They can be re-employed and furloughed.
The Government has now published guidance and a Treasury Direction, which clarify that:
Currently employers can claim under the CJRS for employees serving notice. However, the Treasury Direction states that for claim periods starting on or after 1 December 2020, an employer cannot claim under the CJRS for any days on or after 1 December 2020 during which the employee was serving a contractual or statutory notice period for the employer. It will publish further guidance in late November 2020.
Employers must submit or change CJRS claims under the old scheme which ran to 31 October 2020 by 30 November. For the new scheme employers will be able to claim from 11 November 2020. Claims relating to November 2020 must be made by 14 December 2020. Claims relating to each subsequent month should be submitted by Day 14 of the following month, to ensure prompt claims following the end of the month which is the subject of the claim.