Over the weekend we have had some further updates from HMRC on the terms of the furlough scheme. These have come from a multitude of sources and not all from the main website (which is frustrating).
From the formal website:-
- Employers are free to switch employees from sickpay to furlough and vice versa, although this should not be abused by using furlough to ‘top up’ small amounts of SSP for short term absences.
- Clarification that employers can furlough ‘shielding’ employees, and they do not have to be placed on sickpay.
- Confirmation that those with certain work visas preventing them from accessing public funds will not be regarded as breaching their visa conditions if they receive funds under the furlough scheme.
- Employers of staff who have TUPE’d to them since 28 February 2020 can put them on furlough.
In addition to this guidance we also had some further information provided ‘unofficially’ via other HMRC sources;
- HMRC told a Parliamentary Select Committee that the online portal for reclaiming the monies will open on 20 April, with the first reimbursements made on 30 April. It is unclear whether the longer term plan is for payment to be made after 10 days or whether this is to iron out issues with the system and in anticipation of vast numbers applying in the first few days with subsequent claims being processed more quickly.
- HMRC Customer Support tweeted that it is possible to take annual leave when on furlough, and it must be paid at full pay. Why this does not then form a part of the latest formal guidance is unclear and it probably remains the safest advice to wait before compelling furloughed workers to take holiday as if this advice changes you may already have committed to making payment at full pay rates and may have broken the 3 week furlough time period preventing you from reclaiming the salary paid from HMRC.
We are waiting on further updates but anticipate having these this week prior to the web portal going live.
If you have any queries relating to this please do not hesitate to contact our Gary Smith on 01279 712576 or via email gsmith@nockolds.co.uk