Under the scheme announced by Chancellor Rishi Sunak last month, employers can claim a grant covering 80% of the wages for a furloughed employee, subject to a cap of £2,500 a month.
To qualify and to protect against fraudulent claims, individuals originally had to be employed on February 28 2020.
But following a review of the delivery system and to ensure the scheme helps as many people as possible, new guidance published today has confirmed the eligibility date has been extended to March 19 2020– the day before the scheme was announced.
Employers can claim for furloughed employees that were employed and on their PAYE payroll on or before 19 March 2020. This means that the employee must have been notified to HMRC through an RTI submission notifying payment in respect of that employee on or before 19 March 2020.
This change makes the scheme more generous while keeping the substantial fraud risks under control and is expected to benefit over 200,000 employees.
HMRC have been working at pace to delivering the scheme, which is due to be fully operational next week.
As you prepare to make a claim, please note:-
INFORMATION YOU WILL NEED BEFORE YOU MAKE A CLAIM.
In addition to the information in previous HMRC guidance, employers will need to have the following before the 20thof April 2020:
National Insurance number.
Claim period and claim amount.
PAYE/employee number (optional).
If you want an agent to act for you, agents authorised to act for you on PAYE matters can make the claim on your behalf using their ID and password. However you will need to tell or confirm with your agent which UK bank account you want the grant to be paid into, in order to ensure funds are paid as quickly as possible to you.
You should retain all records and calculations in respect of your claims.