Coronavirus - Job Retention Scheme - Guidance for EMPLOYEES - 27/3/2020

COVID Virus

Guidance for Employees: Coronavirus Job Retention Scheme (JRS)

Further Guidance on how this scheme will work has been published here:

Check if you are covered by the Job Retention Scheme

Employment Law, and equality and discrimination laws still apply.

Am I eligible?

You cannot apply, it is the employer’s decision to furlough you.

You must be:

  • on the PAYE payroll on 28 February 2020.
  • Either:
  • Full-time or part-time employees;
  • on agency contracts (who are not working); or
  • Employees on flexible or xero-hour contracts

You are not eligible if:

  • You are on reduced hours or reduced pay
  • You were hired after 28 February
  • You were on unpaid leave before 28 February

Sick Leave, Self-Isolating or Shielding Employees

  • If you are on sick-leave or self-isolating, you should get SSP.
  • After the period of sickness, you are eligible to be furloughed.
  • If you are shielding you can be furloughed.

More than one Job

  • You can be furloughing from each job, or only one of them.
  • The rules apply independently for each job you have.

Maternity Leave, adoption, paternity and shared parental pay

  • Please check detailed guidance

How much will you get paid?

You will be paid:

  • At least 80% of your regular wage, up to a maximum of £2,500 per month
  • Your employer may choose to pay you more.

Tax, National Insurance and Pensions

What you are paid is still subject to the normal rules for PAYE income tax, National Insurance deductions and pension deductions. Your employer is still liable to pay the statutory minimum autoenrollment employer pension contribution (3%), if you are in the autoenrollment scheme.

How is your “regular wage” worked out?

Fulltime or part-time salaried employees

  • Your actual monthly salary is used for calculation, as at 28/2/20
  • Fees, commission and bonuses should not be included.

Employees whose pay varies

Use the higher or:

  • Either average monthly earnings over 2019-2020
  • Or the same month the previous year

If you have been working for them for less than a year, then the average is taken from when you started, and pro-rata to get a monthly figure.

National Minimum Wage and National Living Wage does not apply for furloughed workers.

Rights for furloughed employees

You have the same rights as you did previously, including SSP entitlement, maternity rights, other parental rights, rights against unfair dismissal and to redundancy payments.

Can I refuse to be furloughed?

If you refuse to be furloughed, you are at risk or being made redundant or your contract being terminated, in accordance to employment law.

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