Share this content

Lower earnings limit salary, furlough

Lower earnings limit salary, furlough

Didn't find your answer?


I have a client who has one employee on their payroll. The employee has always earned less that the lower eearnings limit, as such the employer is exempt from operating a payroll, hence does not have an Employers PAYE reference.

The employee does a tax return and declares the salary along side his rental income, he uses the Employer PAYE reference as 000/N which is the reference to use if your emplyer does not have a PAYE reference.

This employee is now going to be furloughed, so the question is, how can the employer claim the 80% grant to pay the employee as he has no Employer PAYE reference number, can he use 000/N as this will be required on the HMRC portal once it is up and running.




Replies (2)

Please login or register to join the discussion.

blue sheep
07th Apr 2020 09:45

no, the employer cannot claim anything - clearly stated in the guidance

Thanks (0)
By Duggimon
07th Apr 2020 10:53

The CJRS applies only to employees on a PAYE scheme as at 28 Feb, this employee is not on a PAYE scheme.

Thanks (0)
Share this content

Related posts