The fourth version of the Coronavirus Job Retention Scheme guidance has just been published. The qualifying date, when the employee has to have been on the employer’s payroll, has changed from 28 February to 19 March 2020.
This brings large numbers of employees who were previously out of scope for reimbursement when furloughed into scope to be furloughed, and for their employers to claim under the CJRS.
19 March has been selected as it is just before the Chancellor announced details of the scheme, meaning it is still effective to prevent fraudulent claims.
We will be updating our Q&As in due course and will email to advise of the changes.