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Payroll

With regards to the scheme, does the employer or employee need to pay back the 80% being received?

No, this is a non-repayable grant and is taxable a part of the employers profits for Income Tax or Corporation Tax
My client submitted application to register for Payroll on 19 March 20, got registered on 20 March 20 and then submitted RTI for Feb 20 on 23 March 20 as the start date for payroll scheme on application was Feb 20. one single director on payroll. Can he furloughed himself (RTI was submitted on 23 March) but application was submitted on 19 March
Can you furlough employees on annual payroll schemes, where the payroll was processed on 31/03/20?

From HMRC's guidance, it is unlikely that they will be able to make a claim due to an RTI return not being submitted by the 19th March. However, we would recommend speaking to HMRC direct re this case to see if they allow the claim.
Is the employer is topping up to 100% is the claim for furlough just 80% of the total Employers NI and Pension costs - is it that straightforward? Or, for example, do you apportion the PT to the top-up amount?

The directive issued from the treasury states that for an employee to be eligible to be furloughed the employee needs to have been included on an RTI submission for the 19/20 tax year submitted to HMRC on or by the 19th March. As this is not the case HMRC will need to be contacted in order to see if an claim can be made in respect of this payroll. HMRC have provided calculations that need to be followed in order to work out the employers NI and pension costs that can be reclaimed: - https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme#work-out-how-much-you-can-claim-for-employer-national-insurance-contributions https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme#work-out-how-much-you-can-claim-for-employers-pension-contributions
I have a question. If the march's payroll has already done, and the client has already paid the employee. However, the new guidance calculated is not the same as March's payslip. What should we do?

HMRC have stated: "If you have already calculated your claim based on the employee’s wages as of 28 February 2020, and this differs from their wages in their last pay period prior to 19 March 2020, you can choose to still use this calculation for your first claim."
Another question for those temp employee with no NI at the moment, they can’t apply for the CJRS now. But the employer has already paid to them in March?

Paye

My client is a director on dividend income for years, never been on PAYE as at 28/02/2020 or before 5 April 2020. His business activity almost reduced to zero due to COVID19. Can I put him on PAYE scheme now and claim 80% from furlough?

No. There must have been a paye scheme set up and an RTI submission made including the Director you wish to furlough before 19 March 2020.
What about employees who are below the threshold to be on a PAYE scheme. Can the employer still claim furlough?

If the employer was not required to operate a PAYE scheme as all the employees did not meet the LEL threshold then the employer would be enable to claim for these employees. If the employer has a PAYE scheme they should be reporting all employees regardless as to if they meet the threshold, consequently if employees have not be submitted on an RTI submission on or before the 19th March the employer would not be able to claim for these employees.
How to claim for furlough staff not on payroll before 19/3 because they were transferred from sole trader paye to new payer partnership number. They actually started in 2015?

There isn't any guidance covering transfers that happened prior to the 19th March and HMRC would need to be contacted to see if the employees would be eligible for the scheme.
Restaurant has two PAYE schemes. Casual staff paid 2-weekly, other permanent staff paid monthly. One employee moved from 2-weekly to monthly payroll on 5 March 2020. Can a claim be submitted on monthly scheme for him?

Not if the employee was not included on a RTI submission on or before the 19th March, however, a claim can be made on the 2-weekly payroll.

PAY

If employee's salary is based on the hourly rate when we calculate April furlough, do we need to consider the nmw increased in April?

No NMW is only applicable for any hours spent working, therefore, we would use the pay actually previous paid in order to determine the furlough pay.
If staff are paid in April new min wage, as they worked some days in April, is the furlough taken in April paid at the Feb pay rate?

The furlough pay needs to be calculated on the salary in the pay period prior to the 19th March, therefore, the old NMW rate would be used to calculate the furlough pay.
Do you have any information on how commission should be treated?

Compulsory commission can be included ie: commission that the employee is contractually entitled to receive as opposed to less certain payments. On 15 April a Treasury direction was issued which gave further information. It states that 'no account is to be taken of anything which is not regular salary or wages, this means only non-conditional payments.

Claims

If the payroll is run weekly now that we have claimed to this week. Can we claim on a weekly basis for the payroll as it is continuing or do you have to wait another 3 weeks before we can claim again?

There has to be 3 weeks between claims submitted on the portal.
Can you claim furlough for employees that started between 29th Feb - 19th March, when the full payment submission is done at the end of the month?

No, employers can only claim for employees under the scheme that have been included on an RTI return submitted on or before the 19th March. It is not possible to amend a claim once it is submitted. If a grant has been overpaid to an employer it must be paid back to HMRC. HMRC are looking to develop a process to allow for amendments to be made but this isn't yet available in the interim HMRC have requested employers phone them (0800 024 1222) in order to work with HMRC to correct the error.
HMRC are not accepting annual salary payments from last year. how can we resolve this?

The directive issued from the treasury states that for an employee to be eligible to be furloughed the employee needs to have been included on an RTI submission for the 19/20 tax year submitted to HMRC on or by the 19th March. If this is not the case HMRC will need to be contacted in order to see if a claim can be made in respect of this employee.

Employers Allowance

Does Employers Allowance affect CJRS Claim re ERS NIC?

Do you know if the claim for employment allowance can be deferred until later in the tax year to allow a claim for e'er NI through CJRS and thus saving the EA to use when we all get back to normal?

HMRC has not commented on if a claim for Employment Allowance can be a delay.

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