Latest updates to Coronavirus Job Retention Scheme guidance

10 August 2020

There have been a number of changes to the various guidance pages that HMRC provides on the subject of the Coronavirus Job Retention Scheme (CJRS).

Confirmation has been provided that supply teachers are eligible for the scheme in the same way as other employees and can also be claimed for during any periods of school holiday, as long as the other, standard eligibility criteria are met.  

The guidance also reiterates the fact that furloughed employees who are made redundant will have their redundancy pay calculated on the basis of their normal wage, and not the reduced furlough amount.

A new example has been provided to advise claimants how to proceed where an employee with fixed pay has worked sufficient overtime in tax year 2019-20 to have a significant impact on the amount that can be claimed.

HMRC has included information within the pages to show that employers should only contact HMRC in relation to providing National Insurance (NI) numbers where the employee has a temporary number, or genuinely does not have one at all, e.g. if they are under the age of 16.

In addition to all of the other updates, within the guidance HMRC has repeated the importance of submitting correct data when making claims.

The guidance pages can be accessed below:

Check if your employer can use the Coronavirus Job Retention Scheme

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

Calculate how much you can claim using the Coronavirus Job Retention Scheme

Claim for wages through the Coronavirus Job Retention Scheme

Examples of how to calculate your employees’ wages, National Insurance contributions and pension contributions


The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.