As highlighted last week, please note the following deadlines for the Coronavirus Job Retention Scheme - especially the deadline of today (10 June), which is the final date by which an employer can furlough an employee to complete the full three-week furlough cycle.
The scheme will close to new entrants from 30 June. From this point onwards, employers will only be able to furlough employees that they have furloughed for a full three-week period prior to 30 June.
This means that the final date by which an employer can furlough an employee for the first time will be the 10 June (today), in order for the current three-week furlough period to be completed by 30 June. Employers will have until 31 July to make any claims in respect of the period to 30 June.
From 1 July the scheme will only be available to employers that have previously used the scheme in respect of employees they have previously furloughed.
This does not mean that an employee has to be furloughed on the 10 June in order to be furloughed after 1 July – 10 June is simply the last date at which an employee could be newly furloughed and complete a full three-week period prior to 30 June. Employees who had completed a full three-week furlough at an earlier stage would also be in scope for furlough from 1 July
From 1 July, the number of employees an employer can claim for in any claim period cannot exceed the maximum number they have claimed for under any single previous claim under the current CJRS. So, for example, if an employer had made three claims prior to 1 July, for 12, 24 and 20 employees, the maximum number they could claim for in any claim period following 1 July would be 24, as this is the largest previous claim.
Please note that people on paternity and maternity leave who return to work in the coming months will be eligible for the government’s furlough scheme even after the 10 June cut-off date, as announced by the Treasury yesterday (9 June). The full announcement can be found here: https://bit.ly/CJRSParents
Further details of the CJRS scheme can be found here: https://bit.ly/HMTFactsheet