CJRS Guidance Changes – March 2021 Roundup
I last wrote about the CJRS guidance changes that were dated towards the end of February 2021. At the time, I said that keeping on top of every change guidance change was exhausting for payroll and reward professionals, save for fundamental changes that affect the way that we operate the scheme.
However, it is important to know where we are, plus we have had a UK Budget since that time. So, here is my summary of the latest changes to the CJRS guidance:
Start, as always, at the ‘collection’ page on Gov.UK and I detail below the pieces that have changed.
This was the first piece of guidance, published on 26 March 2020. The guidance changed on 03 March 2021 for the 38th time (excluding the 6 translations into the Welsh language).
The update is a reflection of the UK Budget announcement that the scheme has been extended from 01 May to 30 September 2021. Plus, there is the note:
As a result of the extension until September 2021 (and the fact that eligibility criteria was getting outdated), new people have been bought into the scheme, i.e., people who are ineligible now but will be eligible from 01 May 2021. For periods starting on or after 01 May 2021, the following can be furloughed and their employer can make a CJRS claim:
- Employees employed on 02 March 2021 (the day before the UK Budget), as long as the employer submitted a Full Payment Submission (FPS) with details of earnings in the period 20 March 2020 and 02 March 2021
So, simply, the eligibility criteria are extended. Further, there is no requirement that the employer has made a previous claim for an employee before 02 March 2021 to claim for periods starting on or after 01 May 2021.
Published for the first time on 14 May 2020, the update on 03 March 2021 (the 27th) was to advise the same as the above about new people from 01 May 2021. Consider that these individuals could always have been furloughed, the difference is that from 01 May 2021 they can be furloughed and their employer can make a CJRS claim.
The update clarifies that the changes from 01 May 2021 about eligibility also applies to people on fixed term contracts (that can extended or renewed) and TUPE transfers. In both situations, to be eligible, the employee must have been on a FPS with details of earnings in the period 20 March 2020 and 02 March 2021.
This is not part of the collection but this guidance for individuals was published on 26 March 2020 and the 03 March 2021 is the 32nd (still with 3 updates to the Welsh speakers / readers).
The update for individuals is the same as the above – the scheme is extended; eligibility may allow more people in from 01 May 2021 but employers will be asked to contribute towards CJRS costs from 01 July 2021.
This guidance was published for the first time on 12 June 2020 and the 03 March 2021 update is the 21st time it has been updated (excluding the 2 translations into Welsh).
The change is exactly the same as above - the scheme is extended; eligibility may allow more people in from 01 May 2021 but employers will be asked to contribute towards CJRS costs from 01 July 2021.
This guidance was first published on 12 June 2020 and an update on 03 March 2021 means that this has been updated 25 times since that date (excluding the 5 Welsh translations).
The change is exactly the same as above.
This guidance was published on 20 April 2020 and an update on 03 March 2021 means that this has been updated 35 times since then (with a 6th Welsh translation added on 16 February 2021).
Exactly the same changes as above are included, however, this guidance includes a section about claims and claim amendment deadlines. In this regard, given the extension to 30 September 2021, the following has been added:
This guidance was published on 23 April 2020 and an update on 03 March 2021 means that this has been updated 17 times since then (with 5 Welsh translations).
The change is exactly the same as above - the scheme is extended; eligibility may allow more people in from 01 May 2021 but employers will be asked to contribute towards CJRS costs from 01 July 2021. Helpfully, this guidance also links to the Policy Paper ‘Changes to the Coronavirus Job Retention Scheme from July 2021’.
This guidance was published for the first time on 26 June 2020 and the 03 March 2021 update is only the 6th time it has changed (excluding the 2 Welsh translations).
The only change is to confirm the UK Budget announcement that the Scheme is being extended until 30 September 2021.
Note that the following piece of guidance has not changed since 04 February 2021:
- ‘Find examples to help you calculate your employees' wages’ (when a pension example was added)
Note that the following piece of guidance has not changed since 11 February 2021:
- ‘Get help with the Coronavirus Job Retention Scheme’ (the new guidance with links to the above online guidance, HMRC’s online chat facility and the note that HMRC are receiving a high number of calls and to only contact them on 0800 024 1222 if ‘necessary’)
