UK Coronavirus Job Retention Scheme: Significant Developments

There have been further significant developments in relation to the UK Coronavirus Job Retention Scheme:

• First, the Scheme is now live and can be accessed here.
• Secondly, the Scheme itself has been extended until the end of June 2020.
• Thirdly, the eligibility cut-off date has been extended from 28 February 2020 to 19 March 2020 (the day before the Scheme was announced). It brings more employees potentially into scope of the Scheme, provided they were on an employer's payroll on or before 19 March, and in respect of whom the employer had also made a real time information (RTI) submission to HMRC on or before that date.
• Fourthly, HMRC has provided some clarity on taking holiday while on furlough. The updated Guidance for Employees states that employees can take annual leave while on furlough, with the employer having to ‘top up' to 100% of normal pay. Employers can however, agree to vary an employees' holiday pay entitlement as part of the