Covid-19 Scottish Business Support Summary Correct As of 13:00, 16Th June 2020
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Covid-19 Scottish Business Support Summary Correct as of 13:00, 16th June 2020 Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Coronavirus Eligible UK employers If you cannot maintain your workforce because The first time you will be able to Job Retention with a PAYE scheme will your operations have been affected by make claims for days in July will be 1 Scheme (CJRS) be able to access coronavirus (COVID-19), you can furlough July, you cannot claim for periods in support to continue employees and apply for a grant to cover a July before this point. paying part of their portion of their usual monthly wage costs where 31 July is the last day that you can employees’ salary for you record them as being on furlough. submit claims for periods ending on those employees that From 1 July, employers can bring furloughed or before 30 June. would otherwise have employees back to work for any amount of time The Coronavirus Job Retention been laid off during this and any work pattern, while still being able to Scheme will close on 31 October crisis. claim the grant for the hours not worked. From 2020. this date, only employees that you have successfully claimed a previous grant for will be If you’ve already worked out how eligible for more grants under the scheme. This much you can claim, you can claim means they must have previously been for wages online via the HMRC furloughed for at least 3 consecutive weeks taking online portal which is available on place any time between 1 March and 30 June the UK Government website. 2020. HMRC will then check that your For the minimum 3 consecutive week period to claim is correct and pay the claim be completed by 30 June, the last day an amount by BACs into your bank employee could have started furlough for the first account within 6 working days. time was 10 June. This may differ if you have an Please do not contact HMRC unless employee returning from statutory parental it has been more than 10 working leave. days since you made the claim and Name of What does it do? Who and what is eligible? How can it be accessed? Scheme From 1 August 2020, you will be asked to you have not received it in that contribute towards the cost of your furloughed time. employees’ wages. Before you Claim: Who can claim Follow UK Government guidance on You can claim for an employee you have furloughed if steps to take before calculating your you have: claim using the Coronavirus Job furloughed that employee for at least 3 Retention Scheme consecutive weeks between 1 March and 30 June You will then need to calculate how 2020 much you can claim a UK PAYE scheme started on or before 19 March Employers should discuss with their 2020 staff and make any changes to the enrolled for PAYE online employment contract by agreement. submitted a report under the Real Time Employers may need to seek legal Information (RTI) reporting system advice on the process. If sufficient a UK bank account numbers of staff are involved, it may be necessary to engage collective For employees that meet the criteria above, the consultation processes to procure number of you claim for in any single claim period agreement to changes to terms of starting from 1 July cannot exceed the maximum employment. number of employees you claimed for under any claim ending by 30 June. To make a claim you will need: For example, an employer had previously To be registered for PAYE online submitted three claims between 1 March 2020 Your UK bank account number and and 30 June, in which the total number sort code (only provide bank employees furloughed in each respective claim account details where a BACS was 30, 20 and 50 employees. Then the maximum payment can be accepted) number of employees that employer could Name of What does it do? Who and what is eligible? How can it be accessed? Scheme furlough in any single claim starting on or after 1 The billing address on your bank July would be 50. account (address on your bank There are some exceptions explained in the statements) guidance for employees returning from parental Your employer PAYE scheme leave where this cap may not apply. reference number The number of employees being Employees you can claim for furloughed You can claim for employees on any type of Each employee’s National Insurance employment contract, including full-time, part- Number (you will need to search for time, agency, flexible or zero-hour contracts. their number if you do not have it or Foreign nationals are eligible to be furloughed. contact HMRC if your employee Grants under the scheme are not counted as does not have a number) ‘access to public funds’, and you can furlough Each employee’s payroll or employees on all categories of visa. employee number (optional) You can only claim for furloughed employees that The start date and end date of the were employed on 19 March 2020 and who were claim on your PAYE payroll on or before 19 March 2020. The full amount you are claiming for This means a RTI submission notifying payment in including: respect of that employee to HMRC must have o employee wages been made on or before 19 March 2020. o employer National Insurance If you had employees that were employed on 28 contributions (for claims up to February 2020 but not on 19 March 2020, please 31 July) refer to government guidance on employees who o employer minimum pension were made redundant or stopped working for contributions (for claims up to you on or after 28 February 2020. 31 July) From 1 July, only employees that you have Your phone number successfully claimed a previous Coronavirus Job Contact name Retention Scheme grant for will be eligible for Name of What does it do? Who and what is eligible? How can it be accessed? Scheme further grants under the scheme. This means they You also need to provide either: must have previously been furloughed for at least Your name (or the employer’s name 3 consecutive weeks taking place any time if you’re an agent) between 1 March 2020 and 30 June. The last day Your Corporation Tax unique an employee could have started furlough for the taxpayer reference first time was 10 June. Your Self-Assessment unique taxpayer reference Find out more about which employees you can Your company registration number put on furlough and claim for via the UK Government website. If you’re claiming for employees who are flexibly furloughed, you’ll Agreeing to Furlough Employees: need to have agreed the furlough Employers should discuss with their staff and arrangement with the employee (or make any changes to the employment contract by reached a collective agreement with agreement. When employers are making a trade union) and keep a written decisions in relation to the process, including agreement that confirms the deciding who to offer furlough to, equality and furlough arrangement. discrimination laws will apply in the usual way. For the claim period you’ll also To be eligible for the grant, employers must have need: confirmed to their employee (or reached o the number of usual hours your collective agreement with a trade union) in employee would work in the writing that they have been furloughed. You claim period must: o the number of hours your o make sure that the agreement is consistent employee has or will work in the with employment, equality and discrimination claim period laws o you will also need to keep a o keep a written record of the agreement for record of the number of five years furloughed hours your employee Name of What does it do? Who and what is eligible? How can it be accessed? Scheme o keep records of how many hours your has been furloughed in the claim employees work and the number of hours period they are furloughed (i.e. not working) After you’ve claimed: The employee does not have to provide a written You must: response and you do not need to place all your Keep a copy of all records for 6 years, employees on furlough. including: o the amount claimed and claim Prior to 1 July 2020, employees on furlough period for each employee cannot undertake any work for you other than o the claim reference number for training. From 1 July, you will be able to: your records o only be able to claim for employees who have o your calculations in case HMRC previously been furloughed for at least 3 need more information about consecutive weeks taking place any time your claim between 1 March 2020 and 30 June o for employees you flexibly o be able to flexibly furlough employees – this furloughed, usual hours worked means you can bring your employees back to including any calculations that work for any amount of time, and any work were required pattern o for employees you flexibly o still be able to claim the furlough grant for the furloughed, actual hours worked hours your flexibly furloughed employees do not work, compared to the hours they would Tell your employees that you have normally have worked in that period. made a claim and that they do not need to take any more action If you flexibly furlough employees, you’ll need to Pay your employee their wages, if agree this with the employee (or reach collective you have not already agreement with a trade union) and keep a new Name of What does it do? Who and what is eligible? How can it be accessed? Scheme written agreement that confirms the new You must pay the full amount you furlough arrangement.