Coronavirus Job Retention Scheme – flexible furloughing

From 1 July, employers can claim a more flexible grant for any employee they have previously received a Coronavirus Job Retention Scheme (CJRS) grant for, and who now returns to work on reduced hours. They can also continue to claim for employees who stay fully furloughed.

Guidance on eligibility and how to claim for flexibly furloughed employees is now available here:

https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme

What employers need to do next:

• claim for periods ending on or before 30 June, by 31 July – this is the last date they can make those claims
• agree the hours and shift patterns that they want their employees to work from 1 July, if changing
• pay their employees’ wages for the time they’re in work and apply for a job retention scheme grant to cover the remainder of their usual hours for which they are still furloughed.

Self Employment Income Support Scheme

The government has extended the Self Employment Income Support Scheme (SEISS), so eligible constituents will be able to claim a second, and final, taxable grant when the scheme reopens for applications in August. The eligibility criteria for the second grant will be the same as for the first grant and individuals must confirm that their business has been adversely affected by Coronavirus on or after 14 July 2020.

Eligible constituents must apply for the second grant – they will not automatically receive it because they claimed the first grant as they will need to confirm that their business continues to be, or has been newly, adversely affected by Coronavirus on or after 14 July. Individuals do not need to have claimed the first grant to be eligible for the second grant – e.g. their business may have only been adversely affected by Coronavirus after 14 July.

The second taxable grant will be worth 70 per cent of an individual’s average monthly trading profits. Like the first SEISS grant, it will be paid out in a single instalment based on three months’ worth of profit and capped at £6,570 in total. These grants do not relate to a period of months or seek to compensate or replace lost income over a particular time frame.

Individuals will need to apply online at GOV.UK, confirm they have been affected by Coronavirus and enter their bank details to receive the claim.

The government has also amended the eligibility criteria for SEISS so those that were previously not eligible because they had or adopted a child, or due to their service as a military reservist, may now be able to claim. Newly eligible individuals will be able to claim the first or second grant, or both grants, when applications for the second SEISS grant open in August. These amendments do not affect those that are already eligible for SEISS.

The deadline apply to for the first SEISS grant is 31st July.  You can do so here