Key points include:
- Furloughed workers should not undertake any work for the company, including answering calls or emails
- JRS should not interrupt an employees’ continuity of service
- Annual leave will continue to accrue
- Grants should be structured so no PAYE tax or national insurance contributions are due
- The grant is a reimbursement by HMRC so businesses may face cash flow issues
- Changing the status of employees remains subject to existing employment law and may be subject to negotiation
The Job Retention Scheme is a huge incentive for companies to keep employees on payroll. To access the support companies need to classify employees as a furloughed worker, which means they should not undertake any work for the company while furloughed, including answering calls or emails.