claims for furlough days in March 2021 must be made by 14 April 2021;
for claim periods starting on or after 1 May 2021 and where the employee is not eligible for periods before 1 May, the employee reference date (for the purposes of calculating the relevant percentage of the employee’s regular wages) will be 2 March 2021;
for employees with variable pay, and who were transferred under the TUPE rules with a reference date of 19 March 2020 or 30 October 2020, the employer may have to consider their period of employment with their previous employer in their calculations of regular wages; and
for employees on variable pay returning from family-related statutory leave or statutory sick pay leave, details of how to calculate the average wages for claim periods starting on or after 1 May 2021 under the averaging method have been updated.
HMRC has also updated the following guidance:
Calculate how much you can claim using the Coronavirus Job Retention Scheme – the maximum wage table is updated with new rates and claim dates; and
Find examples to help you calculate your employees wages – examples have been updated to include employee reference dates.
claims for furlough days in March 2021 must be made by 14 April 2021;
for claim periods starting on or after 1 May 2021 and where the employee is not eligible for periods before 1 May, the employee reference date (for the purposes of calculating the relevant percentage of the employee’s regular wages) will be 2 March 2021;
for employees with variable pay, and who were transferred under the TUPE rules with a reference date of 19 March 2020 or 30 October 2020, the employer may have to consider their period of employment with their previous employer in their calculations of regular wages; and
for employees on variable pay returning from family-related statutory leave or statutory sick pay leave, details of how to calculate the average wages for claim periods starting on or after 1 May 2021 under the averaging method have been updated.
HMRC has also updated the following guidance:
Calculate how much you can claim using the Coronavirus Job Retention Scheme – the maximum wage table is updated with new rates and claim dates; and
Find examples to help you calculate your employees wages – examples have been updated to include employee reference dates.
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