Issue 668

Treasury Direction

On 15 April, a Treasury Direction was issued to HMRC which is described as setting out the legal framework for the Coronavirus Job Retention Scheme (CJRS), along with further revised guidance. There are some significant changes and points of clarification, and this article seeks to explore what they are and how it will impact how the CJRS operates (...).

Further clarifications and complications

In this article we look at how the Coronavirus Job Retention Scheme (CJRS) applies to employees who transfer under the Transfer of Undertakings (Protection of Employment) Regulations 2006 and those who are off sick, and any differences between the guidance and the Direction (...).

Pensions: Job Retention Scheme

The latest government guidance provides that where employees are furloughed, employers can claim for pension contributions to an employer’s scheme and is not limited to employer pension contributions made by way of auto-enrolment (...).