The HMRC online portal for the Coronavirus Job Retention Scheme (furlough claims) will go live on 20th April 2020. It is hoped that the first payments will be processed on 30th April. It’s likely that the payments will take 4-6 working days from the date of submission. HMRC will be ensuring that the portal can handle a high capacity of claims, which is likely to be the case when the HMRC online portal goes live on 20th April 2020.
It is hoped that HMRC will release further guidance on claim submissions to allow employers to get their claims ready for submission on 20th April.
An employer will be able to make a furlough claim submission for up to 14 days in advance. For example, if the employer’s monthly pay period is 31st of each month, the employer will be able to submit its claims 14 days in advance of this date.
Annual leave and furlough leave
This has been a widely debated topic and further guidance from the government is expected to be released soon.
Its likely (although not definitely) that an employee will be able to take holiday whilst on furlough leave without this breaking the furlough leave period.
However, it’s also likely (although not definitely) to be the case that any holiday taken, whilst on furlough leave, must be paid at the employee’s normal salary. This means that if an employer is paying 80% of the employee’s normal salary, through the furlough scheme, the employer will need to top up the employee’s pay to 100% for any days of holiday taken, as per the employee’s employment contract.
More details can be found at https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme
If you would like to discuss this topic in more detail or would like more information, contact Ramshaw HR today.