Extension of eligibility cut-off date for claims for furloughed employees under CJRS

HMRC have just announced that it will not only be employees on the payroll as at 28 February 2020 who are eligible to be furloughed and the grant claimed.

New guidance published yesterday has confirmed the eligibility date has been extended to 19 March 2020– the day before the scheme was announced.

Employers can now claim for furloughed employees that were on their PAYE payroll on or before 19 March 2020 and which were notified to HMRC on an RTI submission on or before 19 March 2020. This means an RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 19 March 2020.

Employees that were employed as of 28 February 2020 and on payroll (i.e. notified to HMRC on an RTI submission on or before 28 February) and were made redundant or stopped working for the employer after that and prior to 19 March 2020, can also qualify for the scheme if the employer re-employs them and puts them on furlough.

HMRC say that the extension will benefit 20,000 more employees. It seems that this extension will mainly benefit weekly/fortnightly paid employees starting employment at the end of February or in early March, as the majority of monthly paid employees would be paid after 19 March.

See our CJRS FAQs and the official guidance for more information on claiming for furloughed employees through the CJRS, or speak to your Barnes Roffe contact.

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