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Monday, October 5, 2020
Rishi Sunak signed off the treasury direction to HMRC on 1 October 2020.
How to claim under the JRBS is as follows:
- It relates to an employee who has been on furlough at some point and for who a furlough claim has been made.
- The individual must remain employed continuously until 31 January 2021.
- At that point in time he or she must not be under notice of termination of employment or indeed notice of resignation.
- In the period 6 November – 5 February he or she must receive a salary of at least £1,560 in total (zero hours employees therefore need to be provided with some pay and work).
- The claim must be made in the window 15 February – 31 March 2021.
If an employer is making a claim under the Job Support Scheme that will not impact upon eligibility.
Guidance as to how to make a claim will be issued in January, which means the last Friday in January at 5.00 pm.
Please bear in mind the £1,000 bonus is payable to the employer and can be kept by the employer. The employee has no entitlement to it. Welcome news in January when tax and vat bills traditionally fall due.
Written by Robert Gibson, Senior Consultant - Employment Law
Robert is a Senior Consultant at Samuel Phillips and specialises in employment and business matters. He advises in relation to employment and shareholder disputes, including pensions and related issues.
