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CJRS: contractual notice periods

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HMRC’s guidance Check if your employer can use the Coronavirus Job Retention Scheme confirms that employers can continue to claim under the scheme where employees are serving a contractual notice period. The guidance had previously said that employers could use the CJRS to pay statutory notice, potentially suggesting that enhanced contractual notice periods would not be covered. This appeared consistent with the third Treasury Direction which, at para 2.2 emphasises the intention behind CJRS payments ‘to continue the employment of employees’. The updated guidance clarifies the position that contractual notice periods are covered.

Issue: 1497
Categories: News