Can employers use the furlough scheme for self-isolating staff?
With news of increasing numbers of staff being contacted by NHS Test and Trace or being “pinged” by the NHS COVID-19 app, can employers use the Coronavirus Job Retention Scheme (CJRS) for staff who have to self-isolate?
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Free childcare for company owners?
You’re an owner manager and your daughter is due to start nursery. You understand that working parents can get free childcare but a friend said this isn’t available if you only pay yourself dividends. Is this true and what can you do to qualify?
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CT61
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Getting the NI on benefits right
Getting the National Insurance (NI) treatment of employee benefits wrong remains a common issue for employers, particularly where the benefits are payrolled. Errors can lead to underpaid NI and potential compliance action. What should you check?
It’s clear from HMRC’s CJRS guidance that if an employee becomes sick while furloughed, they can remain on furlough, and they don’t have to be moved on to SSP. However, the guidance is less clear on whether a self-isolating employee who would otherwise be working can be placed on furlough during their self-isolation period, instead of being paid SSP. The guidance states that the CJRS is “not intended for short-term absences from work due to sickness”. It then goes on to say that “short-term illness or self-isolation should not be a consideration when deciding if you should furlough an employee. If, however, employers want to furlough employees for business reasons and they are currently off sick, they are eligible to do so, as with other employees”.
The specific wording in the latest Treasury Direction, which is the legal document that implements the CJRS, arguably means that employers can legally use the CJRS for employees whose employment activities have been adversely affected by the coronavirus, including those who can’t work because they’re having to self-isolate at home as a measure to limit further virus transmission.





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