Employees made redundant can be brought back for extended CJRS

Yesterday (November 3), Jim Harra, chief executive and permanent secretary of HMRC, made it clear that employees could be brought back for CJRS purposes if:

• The employee was on an employer’s payroll on September 23 2020 and a PAYE Real Time Information (RTI) submission, including them, was sent on or before this date;
• The employee was made redundant or stopped working for them on or after September 23 2020.

Eligibility has also been confirmed, advising that employers can claim for employees who were on their PAYE payroll on October 30 2020. Employers must have made a PAYE RTI submission to HMRC between March 20 20 20 and October 30 2020, notifying a payment of earnings for that employee to qualify.

Neither the employer nor employee needs to have previously used the CJRS, with further details on eligibility promised to be imminent.