HMRC online portal
Senior representatives from HMRC appeared before the Parliamentary Select Committee yesterday and discussed the Coronavirus Job Retention Scheme.
Key information arising from that discussion were:-
- The online portal to claim reimbursement is expected to be up and running on 20th April 2020.
- The first payments are expected to be made around 30th April 2020.
- If an employer’s payroll runs weekly, claims can be submitted to HMRC weekly. Note that this is different from the original guidance released by HMRC, which suggested that employers would only be able to claim every three weeks.
- An employer can make only one claim per pay period (e.g. weekly or monthly). As above, this is a change to the original guidance.
- An employer can claim up to 14 days before the end of the payroll period. So it seems that if employees are paid monthly, an employer can submit their claim for reimbursement 14 days before the end of the month.
- HMRC are ‘confident’ the online portal will be able to cope with a large volume of claims.
- Further guidance should be released regarding submitting claims via the portal in the next week or so.
Holiday
ACAS appear to have changed their stance regarding holiday during furlough leave. Their guidance now suggests that employees can take annual leave during furlough leave. It says:-
If an employee or worker is temporarily sent home because there’s no work and the employer intends to claim for their wages under the Coronavirus Job Retention Scheme (‘furloughed’), they can still request and take their holiday in the usual way. This includes bank holidays.
Employees and workers must get their usual pay in full, for any holidays they take.
We do not know whether ACAS have been told something by those in the know, or whether they have simply changed their minds on this.
However, HMRC Customer Support has also responded to a Twitter enquiry to say if an employee is on holiday while on furlough, they are entitled to still receive this holiday, and employers must ensure that employees are paid full pay whilst on holiday.
This mirrors our thoughts which were that:-
- Holiday entitlement will continue to build up during furlough.
- Holiday can be taken during furlough.
- Holiday should be paid at 100% (i.e. normal salary).
Please note that we await formal confirmation of the above from HMRC. It seems likely this will be provided in the next few days, so it remains prudent to wait for formal confirmation before deciding on the appropriate course of action regarding holiday.
How can Nalders help?
Our Business and Employment team are up to speed with the latest developments regarding the Covid-19 pandemic and are highly experienced in the areas of law relevant to this situation.
If you have any queries, please contact our team on 01872 241414 or ldm@nalders.co.uk