As expected there have been amends to the furlough scheme guidance. The eligibility criteria has been made clearer with regards to those employees who were on a fixed term contract and made redundant on or after 23 September 2020. Before it referred to the relevant date as 23 September and also 23 October. It has now been confirmed that it is 23 September.
The guidance also clarifies the position on TUPE as there was some confusion on dates and eligibility. The employees being claimed for are eligible if they have:
- “transferred from their old employer to their new employer on or after 1 September 2020
- been employed by either their old employer or new employer on 30 October 2020
- been on a PAYE Real Time Information (RTI) submission to HMRC, by their old or new employer between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee”
We will update you on any further developments.