In this article, we answer some of the frequently asked questions that are arising from the Scheme.
The Bonus will be a one-off taxable payment of £1,000 in respect of every employee previously successfully claimed for under the CJRS - as long as that employee remains continuously employed until 31 January 2021.
Schools will be able to claim for staff who:
Employers will be able to make a claim for the Bonus from 15 February 2021 to 31 March 2021. There are still some further details to be ironed out - the exact procedure that a school will need to follow to claim the Bonus, for example. It is also unclear when an employer can expect to receive the Bonus having submitted a valid claim.
The rules do not appear to prevent this, but there is no guarantee as to the success of such a claim. It may well be the case that claims in relation to such employees are subject to considerable scrutiny.
To claim the Bonus in respect of transferred employees, the school must have furloughed those employees and made a successful claim under the CJRS.
This means a school is not able to claim the Bonus for any employees who transfer to it after the CJRS closes on 31 October 2020.
Where an employee has transferred from one employer to another following a TUPE transfer before 31 October 2020, it may be possible for the new employer to claim the Bonus provided the new employer had successfully made a CJRS claim in respect of that employee following the transfer.