Coronavirus Job Retention Scheme (CJRS) - Other types of employees you can claim for

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The guidance on contractors engaged with the public sector, or by a medium or large-sized organisation, in scope of off-payroll working (IR35) rules has been updated.

You can claim other types of employees - as long as they’re paid via PAYE.

These employees include:

  • office holders (including company directors)
  • salaried members of Limited Liability Partnerships (LLPs)
  • agency workers (including those employed by umbrella companies)
  • limb (b) workers
  • contingent workers in the public sector
  • contractors with public sector engagements in scope of IR35 off-payroll working rules (IR35)

Individuals who are paid through PAYE but not necessarily employees in employment law, can continue to be furloughed from July 1 as long as you have previously submitted a claim for them for a furlough period of at least three weeks between March 1 and June 30 and submitted a claim for this by July 31.

Ellis & Co Chartered Accountants and Business Advisers, Chester & Wrexham - 01244 343504, info@ellis-uk.com