Can employers use the furlough scheme for self-isolating staff?
With news of increasing numbers of staff being contacted by NHS Test and Trace or being “pinged” by the NHS COVID-19 app, can employers use the Coronavirus Job Retention Scheme (CJRS) for staff who have to self-isolate?
It’s clear from HMRC’s CJRS guidance that if an employee becomes sick while furloughed, they can remain on furlough, and they don’t have to be moved on to SSP. However, the guidance is less clear on whether a self-isolating employee who would otherwise be working can be placed on furlough during their self-isolation period, instead of being paid SSP. The guidance states that the CJRS is “not intended for short-term absences from work due to sickness”. It then goes on to say that “short-term illness or self-isolation should not be a consideration when deciding if you should furlough an employee. If, however, employers want to furlough employees for business reasons and they are currently off sick, they are eligible to do so, as with other employees”.
The specific wording in the latest Treasury Direction, which is the legal document that implements the CJRS, arguably means that employers can legally use the CJRS for employees whose employment activities have been adversely affected by the coronavirus, including those who can’t work because they’re having to self-isolate at home as a measure to limit further virus transmission.
Related Topics
-
Deadline to pay Class 1B NI
-
Company owners' personal tax affairs under scrutiny
Company owners are being urged to check their personal tax affairs as a new compliance campaign focuses on transactions between limited companies and the people who control them. Loans, personal expenses and the use of company assets are among the areas attracting attention. Could you have overlooked a tax liability?
-
HMRC speeds up National Insurance refunds
HMRC has confirmed that it is using a new automated process to speed up National Insurance refunds. Where its records suggest that someone may have overpaid, HMRC will write to them asking them to check their employment and contribution details before any refund is processed. Could you be due money back?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.