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Furlough for employee on Payroll 31/3/20

Has anyone calculated furlough for someone paid on 31st March then January 2021?

Didn't find your answer?

Client would like to put a member of staff on Furlough. 

A payment was made in March 2020 and again in Janauary 2021.

According the HMRC, you can claim for employees who were employed on 30 October 2020, as long as you have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee.

Has anyone prepared a calculation based on the above and what practical aspects to I need to consider?

Replies (6)

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By Paul Crowley
16th Jan 2021 19:15

No much to work with
Employee only paid the twice mentioned?

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By Hugo Fair
16th Jan 2021 19:52

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus... is the source of the extract that you've quoted as your 3rd para. So, was the member of staff employed on 30 Oct 2020? [You may have some difficulty in persuading HMRC of that if employment was only paid for on the two occasions that you mention!]

Also, call me pedantic but you start by saying that "Client would like to put a member of staff on Furlough". So? There is nothing to stop the employer from doing this for any staff at any time (other than it cannot be retrospective from when the member of staff is formally notified in writing).
What I presume you (or your client) are asking is whether they will then be able to successfully submit a CJRS claim ... which is where eligibility criteria enter the picture (including the point about employment as at 30th Oct).

Irrespective of all this, you have supplied far too little info to get any definitive answer - as there are many other facets of eligibility which may be pertinent in the case of your particular client.

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By Paul Crowley
17th Jan 2021 10:30

Guess 1
Did not qualify for CJRS as first employed in March

Guess 2
Does not qualify for CJRS 3 as not employed in September

No job that needs protecting

Guess 3
Based on past questions and only one reply from you in 2015

No reply or engagement

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By Wanderer
17th Jan 2021 10:31

Seems a strange situation to me.

Employee paid March 2020. Next time employee is paid is January 2021 but employer immediately puts on furlough.

Is this really a genuine arms length employee or is there some other connection?

Remember no CJRS claim at all if it is abusive or is otherwise contrary to the exceptional purpose of CJRS.

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Replying to Wanderer:
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By Paul Crowley
17th Jan 2021 12:34

Amazed that employer would knowingly look to be part of an obviously abusive arrangement.

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JCACE
By jcace
17th Jan 2021 18:20

Have regular RTI nil submissions been made for the employee from March onwards? If they haven't, HMRC will likely have treated the employee as having left, so would not qualify.

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