Nothing new to report on the the new furlough rules but there is some clarified wording shared below from the HMRC that does give reassurance that anyone furloughed for at least 3 weeks at any time prior to 30 June (even if currently back at work) can be furloughed again July to October if necessary.
The critical date for anyone you want to newly furlough remains 10 June – i.e. furlough must start this Wednesday at the latest!
Note also the clarification that the maximum number of people you will be able to claim furlough pay for in any month from July cannot be more than the maximum number you furloughed in any one claim period previously.
Important dates – what you need to know now
The scheme will close to anyone who hasn’t been furloughed for 3 weeks by 30 June, so you will only be able to claim for employees after that if they have been furloughed for a full three-week period at any time before the end of June.
So, if you intend to furlough an employee who hasn’t been furloughed before, you will need to agree that with them and start their period of furlough on or before 10 June – this is the last day on which someone who has never been furloughed before can start a period of furlough and qualify for the scheme – this ensures the minimum three-week period is complete by 30 June.
You will then have until 31 July to make a claim for any periods of furlough up until 30 June – this applies to both employees furloughed for the first time and those you have previously furloughed and claimed for. The rules of the scheme are changing from 1 July.
On 12 June, we’ll publish full guidance on all the new furlough rules and scheme changes on GOV.UK – search for ‘Coronavirus Job Retention Scheme’ to find this – webinars offering more support on the changes will also be available to book online from 12 June – please do not call us for more information, as everything you need to know about the scheme changes will be published online on GOV.UK.
From 1 July, you’ll have the flexibility to bring previously furloughed employees back to work part time, you can decide the hours and shift patterns they work to suit the needs of your business – you’ll pay their wages for the time they’re in work and can apply for a scheme grant to cover any of their normal hours they are still furloughed for.
Also, for periods starting on or after the 1 July, the maximum number of employees you can claim for in any period cannot be higher than the maximum number you have claimed for in a previous period. For example, if your highest single claim for periods up to 30 June was for 100 people, you can’t claim for more than this number in later periods.
From 1 August, you will need to contribute towards the wage costs of your furloughed employees until the scheme ends on 31 October.
If you’ve made an error in a CJRS claim that means you received too much money, you must pay this back to HMRC; We’ve updated the application system so you can tell us if you have over-claimed in a previous claim – when you apply you’ll be asked if you need to reduce the amount to take account of a previous error. Your new claim amount will be reduced to reflect this. You should then keep a record of this adjustment for six years.
If you have made an error in a CJRS claim and do not plan to submit further claims, we are working on a process that will allow you to let us know about your error and pay back any amounts that you have over-claimed. We will update guidance and keep you informed when this is available.