#coronavirus Job Retention Scheme – more updates released 19th June 2020

HMRC have updated coronavirus guidance to reflect recent announcements.

The following has been added:

If your employee is a military reservist returning to work after 10 June

You can furlough an employee who is a military reservist returning to work after a period of mobilisation after 10 June, even if you are furloughing them for the first time.

You may do as long as:

  • you have already claimed for another employee for a furlough period of at least 3 consecutive weeks, between 1 March 2020 and 30 June
  • the employee was away on a period of mobilisation that started before 10 June and returned from that mobilisation after 10 June
  • the employee was on your PAYE payroll and you submitted an RTI submission for them on or before 19 March 2020

If you are furloughing employees that are military reservists for the first time, you should add this number to your previous maximum when calculating the maximum number of employees you can claim for.

With Flexible Furlough commencing from 1st July 2020, a new upload template has been provided which include the added data requirements to capture ‘Usual Hours’ and ‘Worked Hours’

If you’re claiming on or after 1st July 2020 for 100 or more employees, you’ll need to upload a file containing each of the employee’s:

  • full name
  • National Insurance number (or payroll reference number if you do not have this)
  • payroll reference number (sometimes called a pay identify or staff number)
  • furlough start and end date (using the format DD/MM/YYYY)
  • full amount claimed (pounds and pence)
  • normal hours (using decimals, for example 7.5)
  • actual hours worked (using decimals)
  • furloughed hours (using decimals)

You’ll need to ensure that you:

  • provide only the employee information requested here – you might be asked again
  • submit one line per employee for the whole period
  • do not break up the calculation into multiple periods within the claim
  • do not split data by contract type (for example, those paid weekly and monthly should be claimed for together)
  • upload your file as an .xls, .xlsx, .csv or .ods using the templates on this page when you claim

PAYadvice.UK 19/6/2020

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