Check which employees you can put on furlough to use the CJRS – updated to include Military reservists returning after 10 June 2020

19 June 2020

HMRC has confirmed that you can furlough an employee who is a military reservist returning to work after a period of mobilisation after 10 June, even if you are furloughing them for the first time.

Employers were advised that to successfully continue to furlough an employee from 1 July 2020, they needed to have been furloughed for the minimum period of three weeks prior to 30 June 2020. This meant, that an employee would need to have been furloughed for the first time by 10 June 2020.

Exceptions to this were employees returning from a period of family leave, such as Statutory Maternity Leave. In addition to this. HMRC has now advised that those employees who are military reservists and return to work after this date, can also be furloughed for a period of three weeks, which will take them beyond the cut off of 30 June 2020 as long as:

  • The employer has already claimed for another employee for at least three consecutive weeks between 1 March 2020 and 30 June 2020

  • The employee was away on a period of mobilisation that started prior to 10 June 2020 and returned from that mobilisation after 10 June 2020

  • The employee was active on your PAYE and you submitted and RTI submission on or before the 19 March 2020

If furloughing employees that are military reservists, for the first time, add this number to the maximum number of a previous claim when calculating the maximum number of employees, you can claim for.


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