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Coronavirus Job Retention Scheme – Update

The qualifying date, when the employee must have been on the employer’s payroll, has changed from 28th February to 19th March 2020.

HMRC have today announced that you can now claim for furloughed employees that were on your PAYE payroll on or before 19th March 2020.

This means a Real Time Information (RTI) submission notifying payment in respect of that employee to HMRC must have been made on or before 19th March 2020. Employees that were employed as of 28th February 2020 and on payroll, were made redundant, or stopped working for the employer after that and prior to 19th March 2020, can also qualify for the scheme if the employer re-employs them and puts them on furlough.

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme#employees-you-can-claim-for

 

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