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CORONAVIRUS – Job Retention Scheme – further information

Although there is still no portal via which to make a claim yet, there have been some clarifications issued by HMRC on the details of the Job Retention Scheme, the primary updates are:

  1. Company directors can be furloughed and still carry out their ‘statutory duties’. They should not however “do work of a kind they would carry out in normal circumstances to generate commercial revenue or provides services to or on behalf of their company.”
  • To be eligible for the grant employers must confirm in writing to their employee confirming that they have been furloughed. A record of this communication must be kept for five years.
  • When calculating the reference salary for the grant you can claim for any regular payments you are obliged to pay your employees. This includes wages, past overtime, fees and compulsory commission payments. However, discretionary bonus (including tips) and commission payments and non-cash payments should be excluded.