Thousands more employees will able to receive support through the Coronavirus Job Retention Scheme (JRS) after the eligibility date was extended to 19 March 2020, the Government has confirmed.
To qualify and to protect against fraudulent claims, individuals originally had to be employed on 28 February. However, employees who started new jobs on or before 19 March have now been brought into the scope of the JRS, and their employers can make a claim for 80 per cent of their wages, up to £2,500 per month.
The update, published today (15 April), is HM Revenue & Customs’ fourth iteration of its furlough scheme guidance.
The new eligibility cut-off date also applies to staff who have transferred under TUPE from one organisation to another.
The guidance states: “You can only claim for furloughed employees that were on your PAYE payroll on or before 19 March 2020 and which were notified to HMRC on an RTI submission on or before 19 March 2020. This means an RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 19 March 2020.”