Furlough eligibility date extended

New guidance published by HMRC has confirmed the eligibility date has been extended to 19 March 2020, the day before the scheme was announced.

Employers can claim for furloughed employees that were employed and on their PAYE payroll on or before 19 March 2020 AND which were notified to HMRC on an RTI submission on or before 19 March 2020.

Care is needed here as employees who started before 19 March on a monthly payroll may still be ineligible if they were not been part of an RTI submission to HMRC on or before 19 March 2020.

The Chancellor has now signed the Directive.

For further details please contact Julie Gunnell, Payroll Manager jgunnell@garbutt-elliott.co.uk