HMRC has today announced a change to the qualifying date for the government Furlough scheme, moving this from 28th February 2020 to 19th March 2020.
This means a larger number of Employers and Employees will now be able to benefit from the Furlough scheme.
Companies who started a PAYE scheme in the period between 28th February 2020 and 19th March 2020 will now also be eligible to claim under the scheme (as long as they have a UK bank account and have enrolled for PAYE online). Furloughed employees who recently changed jobs and were employed after 28th February (and were on payroll on or before 19th March) are now eligible under the scheme.
It is therefore now possible to claim for furloughed employees on your PAYE payroll on or before 19th March and which were notified to HMRC on a RTI submission on or before 19th March. A RTI submission notifying payment in relation to that Employee has to have been made by 19th March.
Employees that were employed as of 28 February 2020 and on payroll (i.e. notified to HMRC on an RTI submission on or before 28 February) and were made redundant or stopped working for the employer after that and prior to 19 March 2020, can also qualify for the scheme if the employer re-employs them and puts them on furlough.
Employees can be any type of employment contract including agency, flexible and zero-hours contracts.
If you are a non-UK national with valid leave to remain (and on any type of visa) you are also eligible to be furloughed under the scheme. Grant’s under the scheme are not classified as ‘ access to public funds’ which may be prohibited under your visa.
Further information can be found on the gov.uk website