Lockdown update 4 January 2021

I’m sure you have heard by now and, let’s be honest it’s no surprise, we’re entering into another period of National Lockdown. As usual, I’m here to support you and your business through this period.

The Coronavirus Job Retention Scheme (CJRS)

• The CJRS has been extended until 30 April 2021.
• Claims for furlough days in December 2020 must be made by 14 January 2021.
• You can no longer submit claims for claim periods ending on or before 31 October 2020.

Employers can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month. For periods from 1 November onwards, employers can claim for employees who were employed on 30 October 2020, as long as they have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee.

Employees continue to accrue holiday even when on furlough so it will be worth setting particular dates to be taken as holiday to avoid a massive accrual on return to work. Give at least twice as much notice as the length of leave i.e. four days’ notice for two days’ leave.

Holiday should be topped up to 100% pay (based on usual wages, or average wages if the pay is variable).