Sixth Furlough Treasury Direction

HM Treasury has issued a new Treasury Direction covering the Coronavirus Job Retention Scheme (the “CJRS”).

The direction refers to the extension of the CJRS from 1 February to 30 April 2021. There are no changes to the amounts that employers can claim for under the CJRS for the months February to April 2021.

Employers will continue to be able to claim for 80% of an eligible employee’s salary, capped at £2,500 per month, in respect of hours not worked, and will continue to be required to pay the employer national insurance and employer auto-enrolment pension contributions on furloughed employees’ pay.

It confirms the position that employers will not be able to claim for employees who are on notice and this is confirmed for the period to 30 April 2021 and that HMRC will publish information on employers who claim under the CJRS. The first information in relation to claiming employers was published on 26 January 2021.

The deadlines to submit claims in respect of February to April 2021 are as follows:

  • February: 15 March 2021
  • March: 14 April 2021
  • April: 14 May 2021

The deadlines to amend claims in respect of February to April 2021 are as follows:

  • February: 29 March 2021
  • March: 28 April 2021
  • April: 28 May 2021

The direction also modifies the corresponding calendar month period used for calculating the March and April 2021 furlough pay for non-fixed rate employees whose relevant reference day is 19 March 2020. Instead of taking the corresponding month in 2020, when an employee could have been on furlough pay, employers should refer back to the employee’s pay in March and April 2019.

If you have any questions relating to this content or any other employment issue, please contact the team.

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