The Coronavirus Job Retention Scheme (CJRS) guidance for employers, which explains the information that employers need to provide to claim for their employees’ wages, has been updated to be clearer and to include recent additions to the process. The HMRC have produced guidance for employers to check which employees they can put on furlough to use the CJRS. They have also provided examples to help employers work out 80% of their employee’s wages, National Insurance contributions and pension contributions.
