CJRS guidance update

06 January 2021

HMRC has updated the guidance page “Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme”.

In light of the national lockdown which was imposed on Wednesday 5 January 2021, resulting in schools and childcare to close, HMRC guidance has been updated.

Those employees who have caring responsibilities resulting from this can be placed on furlough. The guidance states:

“Your employee is eligible for the grant and can be furloughed, if they are unable to work, including from home or working reduced hours because they:

  • Are clinically extremely vulnerable, or at the highest risk of severe illness from coronavirus and following public health guidance
  • Have caring responsibilities resulting from coronavirus (COVID-19), such as caring for children who are at home as a result of school and childcare facilities closing, or caring for a vulnerable individual in their household”

In the line with the conditions of CJRS, employers and employees must discuss and agree to the terms of furlough and all agreements must be put in a written format. Employees who are being furloughed for the above reasons can be fully or flexibly furloughed, with any hours not being worked eligible for the furlough grant.

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