As many furloughed employees will be returning to work in this month and into October, employers need to ensure that they will be eligible to receive the £1,000 bonus for every employee who was previously furloughed.
As a reminder, to qualify the relevant employees will need to meet the following conditions:
- were furloughed and a CJRS claim was made that met the relevant eligibility criteria
- remain continuously employed from when they return to work up to the end of January 2021
- Have been paid an average of at least £520 a month (£120 a week) throughout the period 1 November 2020 to 31 January 2021. This means their total pay for the 3 month period must be at least £1,560.
- Have an up to date RTI record for the period to the end of January
- Are not serving any form of notice period, whether statutory or contractual, that started before 1 February 2021
Before making the claim employers should ensure the accuracy of all CJRS claims previously submitted and notify HMRC of any necessary amendments.
Employers will not be able to make the claim until February 2021 and details of the claims process are expected later this month.