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CJRS 2.0: Variable hours employees, making claims, and getting ready

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More of your CJRS 2.0 questions answered from our experts from the Coronavirus response Q&A and Any Answers Live webinars.
26th Jun 2020
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It’s hardly surprising, given the reams of HMRC guidance and conflicting information on the definition of actual hours, that many AccountingWEB readers have been venting their frustration around how the revised Coronavirus Job Retention Scheme (CJRS 2.0) has been set up, labelling it a “complicated mess”.

We’ve considered CJRS 2.0 previously, taking guidance from our technical experts Kate Upcraft and Rebecca Benneyworth during last week’s Coronavirus response Q&A webinar and Helen Thornley, ATT technical officer, and Kirsty McGregor, founder of The Corporate Finance Network on Tuesday’s Any Answers Live webinar.

This article highlights more of your most asked questions from those two webinars.

The question of usual hours remains a headache, as there are conflicting sources of guidance as to how the calculation works. As the ICAEW has highlighted, there are currently three different answers to the question of what “Bob’s” usual working hours should be based on a 35-hour working week.

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Replies (10)

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Caroline
By accountantccole
26th Jun 2020 15:20

Can we get one of these lovely summaries to cover redundancies, worked notice, PILON etc please

Thanks (1)
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By Calculatorboy
27th Jun 2020 00:31

Just use whatever Is reasonable and consistent ,hmrc have said this,
I don't think they'll be worried about a few £ here or there ,
Considering the £bn 's they are pouring down the plug hole

Thanks (0)
Kirsty image
By Kirsty McGregor
28th Jun 2020 12:46

Great round-up Lucy!

Thanks (2)
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By NYB
29th Jun 2020 09:42

As well as running a Payroll bureau and struggling with the whole caboodle I also have a ZERO hours contract mainly summer working. This"very big" travel company has told me they have the CHOICE of working out Furlough of either the average pay OR the monthly equivalent of last year. And they have CHOSEN to do the average. This does not work in my favour at all as the summer months earnings are much higher than the average. I have bombarded then with the HMRC rules and Treasury info.

Thanks (0)
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By sugar
29th Jun 2020 09:50

Hi Lucy -
hmrc should have consulted experts like yourself b4 making a mess of what all this hours

what you or other have not clarified is -
an employee used to have normal hours of say 25 hrs pw in 2019/20 and has since Jan20 reduced her
normal working hours as 15hr pw
So what are her usual hr 25 or 15 - means if she works 5hr this JULY than furlough hours is 20hr
based on this employee is happy but employer has to pick extra cost from AUG SEP OCT ?
ANYONE CAN ANSWER WHAT I HAVE TO DO
tHANK YOU
sURESH

Thanks (0)
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By whiteways
30th Jun 2020 10:18

I don't know any sole director one man band companies who record the hours they work.

What happens about them?

Thanks (1)
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By happyface
29th Jun 2020 11:00

Hi,
Really confused with claiming periods. Just need some confirmation on claiming straddling periods on 4 weekly payroll. I submitted last 4 weekly claim from 18/5/20-14/6/20 on 3/6/2020. In order for me to claim the next 4 weekly claim, would the claims be as follows:
1) 1st claim: 15/6/20 to 30/6/20;
2) 2nd claim: 1/7/20 to 12/7/20.

Would really appreciate a response and confirmation on my pretty simple query.

Thanks (0)
Replying to happyface:
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By NYB
29th Jun 2020 11:04

Yes. I have one with exactly same dates as yours. Cant do the second until 1st July or after. So could do two claims one after the other on Wewdnesday

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Replying to NYB:
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By SDJ82
29th Jun 2020 22:08

How are you going to work out the amounts to claim in each claim period from a single 4 weekly payrun spanning June and July?

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Replying to SDJ82:
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By NYB
30th Jun 2020 07:51

As per above apportion it out.

Thanks (0)