1. Other
1.1. Other statutory payments
1.2. Annual leave
1.3. Tax-free allowance for homeworkers
1.4. HMRC guidance on expenses & benefits
1.4.1. Tests now tax-free
2. Job Retention Scheme (CJRS)
2.1. Employee receives
2.1.1. Unworked hours
2.1.1.1. Funded amount
2.1.1.1.1. 80% of salary
2.1.1.1.2. Capped at £2,500 pm
2.1.1.2. Discretionary amount
2.1.2. Worked hours
2.1.2.1. Salary
2.1.2.1.1. Some working allowed from 1 July
2.2. Govt. pays
2.2.1. Up to 31 July 2020
2.2.1.1. Funded amount
2.2.1.2. ERS NICS and auto enrolment on funded amount
2.2.2. August 2020
2.2.2.1. Funded amount
2.2.3. September 2020
2.2.3.1. Reduced funded amount
2.2.3.1.1. 70% of salary
2.2.3.1.2. Capped at £2,187.50
2.2.4. October 2020
2.2.4.1. Reduced funded amount
2.2.4.1.1. 60% of salary
2.2.4.1.2. Capped at £1,875
2.2.5. November 2020 to April 2021
2.2.5.1. Funded amount
2.3. Employer pays
2.3.1. Up to 30 June 2020
2.3.1.1. Discretionary amount
2.3.2. July 2020
2.3.2.1. Salary for worked hours
2.3.2.2. Discretionary amount
2.3.3. August 2020
2.3.3.1. Salary for worked hours
2.3.3.2. Discretionary amount
2.3.3.3. ERS NICs and auto enrolment on funded amount
2.3.4. September 2020
2.3.4.1. Salary for worked hours
2.3.4.2. Discretionary amount
2.3.4.3. Excess above 70%/£2,187.50 to funded amount
2.3.4.4. ERS NICs and auto enrolment on funded amount
2.3.5. October 2020
2.3.5.1. Salary for worked hours
2.3.5.2. Discretionary amount
2.3.5.3. Excess above 60%/£1,875 to funded amount
2.3.5.4. ERS NICS and auto enrolment on funded amount
2.3.6. November 2020 to April 2021
2.3.6.1. November
2.3.6.1.1. Salary for worked hours
2.3.6.1.2. Discretionary amount
2.3.6.1.3. ERS NICs and auto enrolment on funded amount
2.4. Eligibility
2.4.1. Up to 31 October 2020
2.4.1.1. Payroll operational at 19 March
2.4.1.2. Employee employed at 19 March
2.4.1.2.1. On payroll & notified to HMRC
2.4.1.3. Employee is furloughed
2.4.1.3.1. No work for employer
2.4.2. From November 2020
2.4.2.1. Employee employed at 30 October
2.5. Process
2.5.1. Calculate grant
2.5.1.1. Resource: HMRC calculator
2.5.2. Pay wages
2.5.3. Claim grant
3. Reclaim SSP
3.1. Criteria
3.1.1. Employee
3.1.1.1. Sick with COVID-19
3.1.1.2. Self-isolating
3.1.1.3. Shielding
3.1.2. Employer
3.1.2.1. <250 ees at 28 Feb
3.1.2.2. PAYE scheme at 28 Feb
3.2. Claim
3.2.1. Up to 2 weeks
3.2.2. Online portal
3.3. Resource: HMRC calculator
4. Plan for jobs
4.1. Job Retention Bonus
4.1.1. £1,000 per employee
4.1.2. Employed up to 31/01/21
4.1.3. Paid at least LEL
4.2. Kickstart Scheme
4.2.1. Young workers
4.2.1.1. 16-24
4.2.1.2. On Universal Credit
4.2.2. Funding
4.2.2.1. Wages for 6m at NMW
4.2.2.2. NICs and AE
4.2.2.3. Bonus to cover overheads
4.3. Apprenticeships
4.3.1. <25
4.3.1.1. £2,000 per employee
4.3.2. >25
4.3.2.1. £1,500
4.3.3. From August
5. Tax
5.1. Entitled
5.1.1. Revenue receipt of business
5.2. Not entitled
5.2.1. Repay
5.2.2. Pay tax charge
5.2.2.1. 100%
5.2.2.2. HMRC assessment or through tax return
5.2.2.3. Notify by deadline
5.2.2.3.1. Later of 90 days and 20 October
5.2.2.4. Penalty if late notification
6. Job Support Scheme (JSS)
6.1. Commencement
6.1.1. When CJRS ends
6.1.1.1. 1 December??
6.2. Grant
6.2.1. New: Numbers changed 22/10/20
6.2.2. Amount equivalent to 66.67% of wages for unworked hours
6.2.2.1. As announced, 33.3%
6.2.3. Capped at £1,541.75 pm
6.2.3.1. As announced, £697.72
6.3. Conditions for employee
6.3.1. New: Must work at least 20% of hours
6.3.1.1. First announced: 33%
6.3.2. Not on redundancy notice
6.4. Conditions for employer
6.4.1. PAYE scheme
6.4.2. If large
6.4.2.1. Adversely affected by COVID-19
6.4.2.2. Not paying dividends
6.5. New: Extension announced 9 October
6.5.1. Conditions
6.5.1.1. Business closed
6.5.1.2. Eee absent at least 7 days
6.5.2. Grant
6.5.2.1. 2/3rd Eee's salary
6.5.2.2. Capped at £2,100 pm
6.5.3. Employer pays
6.5.3.1. Salary above 2/3rd (discretionary)
6.5.3.2. NICs
6.5.3.3. Pension contributions