The HMRC’s general guidance for employers on claiming wages through the Coronavirus Job Retention Scheme (CJRS) has been updated. Their guidance for employers to check which employees they can put on furlough to use the CJRS has also been updated with information that clarifies that eligibility depends on employment on or after certain dates. They have also updated the examples to help employers work out 80% of their employee’s wages, National Insurance contributions (NICs) and pension contributions to show that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for employee’s wages.
