Forum

• # 118517
• Thu 02 Apr 2020 03:56 PM

Hi all 

I am trying to work out who is going to receive these monies - is it the individual or their employer (who has furloughed them?) I have a client who pays staff weekly but has just realised he may pay them 80% for the next 4 weeks, and then the employees receive the months pay again as a lump sum! 

sorry if daft but I cannt actually find anyinfo about this. 

thanks

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• # 118520
• Thu 02 Apr 2020 11:53 PM

Hi 

The Employer will be making the claim  for their furloughed employee's wages under the the coronavirus job retention scheme via an online service which is due to be available from the end of April.

Details regarding this scheme can be found at http://www.gov.uk/guidance/claim-for-wages-costs-through-the-coronavirus-job-retention-scheme

It was recommended that we should all retain a copy of the current guidance.

Yesterday afternoon ICB TV hosted a brilliant webinar with Ian Holloway from Cintra all about this scheme and hopefully this will be available to listen to again with a link via the website.

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• # 118536
• Mon 13 Apr 2020 11:39 AM

When calculating furlough pay, do we use the pay for the process date, or the pay for the earnings dates?

For example, I run monthly payroll for an agency. We pay on 15 April for work done 1-31 March. So our "pay in April 2019" will either be what they earned 1-31 March (process date 15 April) or what they earned 1-30 April (process date 15 May).

I'm leaning towards the April process date, as that's what HMRC will have on the FPS for that period in 2019.

On the other hand, all the guidance clearly says "earnings for the period".

• There is no substitute for common sense.

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• # 118537
• Mon 13 Apr 2020 02:44 PM

Hi. Employers will be the one receiving the money. 

Calculating furlough for salaried regular staff is what they were paid in Feb 2020 payroll. For varied hours it's everr the average of 19-20 tax year month 1-11. Or what they were paid the same month in 19-20. Whichever is higher 

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• # 118538
• Tue 14 Apr 2020 08:15 AM

On the same topic - if an employer is registered to received the benefit of the Employers Allowance (i.e. don't pay the first £3000 employers NI), I am presuming that they do not also claim Employers NI through the Job Retention Scheme ?  I've asked the question in a couple of webinars and nobody seems too sure !  Or do they 'unregister'  for Employers Allownace and claim through JRS ?

• Alison Pine

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• # 118539
• Tue 14 Apr 2020 10:10 AM

In my view it is surely better to receive the Employers NI allowance of £3,000, as this is claimed at the point of running the payroll.  Otherwise the employer will have to pay the ER NI as normal and then only claim this back later when doing the Furlough claim.

Hope this helps.

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• # 118540
• Tue 14 Apr 2020 10:24 AM

Hopefully it will become clear once the portal opens!

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