It has now been three weeks since the official extension of the Coronavirus Job Retention Scheme (JRS), and in particular flexible furloughing. This has enabled employers to bring back workers on a part-time basis, whilst still being able to claim a furlough grant. We at Cobalt HR have been observing the developments surrounding this new flexible furlough scheme. Let us look at what is to come in regards to the said scheme.
THE HOW
With the start of the new flexible furlough programme, the government has published a helpful summary page that sets out the steps which employers should take to make a furlough claim. This also includes guidance surrounding calculations of employees’ working, as well as their furlough shifts so that employers do not breach the JRS rules.
THE WHEN
The deadlines for submitting furlough claims for the period ending on, or before June 30th, is July 31st. Claims for July are only acceptable from July 1st onwards. If any of your employees’ furlough period crosses over from June into July, then employers must submit separate forms for both months.
From August, employers will be required to pay their employees’ National Insurance and relevant pension schemes even of the said employees are under full or partial furloughs. From September onwards, employers will be required to cover 10% of their employees’ wage costs, this will figure will increase to 20% with the start of October.
The scheme is set to conclude on October 31st.
THE WHAT
Since the start of July, furlough periodс can now last any amount of time with now minimum requirement. On the other hand, the minimum HMRC claim period that employers can claim for is seven calendar days. Employers can only make one claim for any period. Therefore, a claim must include all furloughed or flexibly furloughed employees, regardless if they are to be paid at different times. Government guidance on deciding the length of your claim can be found here.