These are things we have found out about support options announced already plus some new announcements, there will be continual revisions as government formulate details.
Grants from Government for Companies:
- Up to £50,000 per company from £20m pot.
- Tech and R&D to develop new ways of working and ensuring continued productivity.
- Build resilience in UK economy in case of future incidents.
- Details – https://www.gov.uk/government/news/20-million-for-ambitious-technologies-to-build-uk-resilience-following-coronavirus-outbreak
Grants from the Arts Council for Individuals:
- The Arts Council England have made a fund (amongst others) available to individuals working in the creative sector including artists, creative practitioners and freelancers from another £20m pot.
- For more info https://www.artscouncil.org.uk/covid19
Furlough – further clarifications:
Who can claim?
- Anyone who set up a PAYE scheme on or before 28 February 2020.
- MUST be enrolled on to PAYE online through employers Government Gateway as this appears to the way it will be administered. Activation can take up to 10 days.
- If your payroll is prepared by Chariot House we are checking whether you are registered for PAYE online and will resolve if you are not.
- Government mention needing an ePAYE reference number to claim furlough – this would appear to be your Government Gateway ID. Confuse and conquer!!!
Apprentices
- Can be furloughed.
- Training can continue under furlough.
- There are some detailed arrangements and flexibilities – https://www.gov.uk/government/publications/coronavirus-covid-19-apprenticeship-programme-response/coronavirus-covid-19-guidance-for-apprentices-employers-training-providers-end-point-assessment-organisations-and-external-quality-assurance-pro
- You should contact any external training providers to inform them the apprentice is on furlough.
Individuals
- Individuals can furlough employees such as nannies provided they pay them through PAYE.
Other work
- Employees can work elsewhere with affecting their furlough entitlement even if the hours they are working overlap those of their furloughed employment.
Commission/Tips
- If this is contractual rather than discretionary, commission can be included in furloughed pay.
- Tips cannot be include in furloughed pay.
Rotation
- As long as the minimum period of 3 weeks is observed for a furlough employee then employees can be rotated for furlough e.g. 3 weeks on 3 weeks off.
Record Keeping
- Your furlough agreement with the employee must be retained for 5 years even though payroll records only need to be kept for 4 years.
SSP – further clarifications:
Rules
- For employers with less than 250 employees.
- Claim 2 weeks SSP from government starting on day one of sickness.
- Only for coronavirus sickness or self isolation.
- Weekly rate is £95.85.
Record Keeping
- The reason why an employee could not work.
- Details of each period when an employee could not work, including start and end dates.
- Details of the SSP qualifying days when an employee could not work.
- National Insurance numbers of all employees who you have paid SSP to.
- You’ll have to keep these records for at least 3 years following your claim.