On 30 April 2020 HMRC updated its guidance for employers and employees as well as a number of other guidance documents. The updated guidance clarifies the following:

• Employee representatives (including union representatives) can undertake duties for both individual and collective representation of employees whilst furloughed, provided they do not generate revenue for their employer. So they can e.g. accompany an employee at a disciplinary hearing or attend a collective consultation meeting.
• A period of furlough leave can be extended.
• Under the Transfer of Undertakings (Protection of Employment) Regulations 2006, a new employer can claim under the CJRS in respect of employees of the previous business who transferred after 28 February 2020.
• Directors with an annual pay period are covered by the CJRS, subject to certain conditions.

The guidance on calculating 80% of an employees wages and how to claim has been updated.

This alert does not provide a full statement of the law and readers are advised to take legal advice before taking any action based on the information contained herein.

Here are the links to the latest guidance:

Employer guidance: https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme

Employee guidance: https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme

Guidance on calculating 80% of wages: https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme

Guidance on how to claim: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme