HMRC has applied further updates to the guidance for the extended CJRS on Thursday 26th November 2020:
Calculate how much you can claim using the Coronavirus Job Retention Scheme
The information has been updated to give further detail about if your fixed-rate employee’s first pay period ends after 30 October 2020 and if your variable-rate employee’s first wages are payable after they begin furlough:
- New paragraphs to fix error found for those without a full pay period.
- Calculation steps amendment to make clearer for those with variable pay the period and cover off the annually paid point.
Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
More information about fixed hours employees whose first pay period ends after 30 October 2020 has been added:
- New paragraphs to fix error found for those without a full pay period.
Examples of how to calculate your employees’ wages
- Examples to fix error found in calculations for those without a full pay period.
More guidance changes expected soon
HMRC also confirm that more guidance changes are expected to be issued by 1st December 2020.
PAYadvice.UK 28/11/2020
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