A further (fourth) Treasury direction and HMRC guidance have been published, providing further details on the Job Retention Bonus (JRB). Employers will be able to apply for the £1,000 bonus in respect of eligible employees between 15 February and 31 March 2021 which the Employer can retain.
Employees will be eligible if they
• had previously been furloughed under the CJRS
• are continually employed between the date of the last CJRS claim made in respect of them until 31 January 2021
• earn a minimum of £1,560 in total during the three months between 6 November 2020 to 5 February 2021
The employees cannot be on statutory or contractual notice, on 31 January 2021 (including notice of retirement), or have been TUPE transferred to the Employer after 31 October 2020.
Employers will not be eligible to make a claim if they have repaid the full CJRS grant to HMRC, regardless of the reason, or if they have made an incorrect CJRS claim because they were not eligible to claim for the employee under that scheme. In addition no payment will be made if the JRB claim is abusive or contrary to the exceptional purpose of the scheme.
Further details of the scheme can be found at:
The treasury direction can be found at:
The Treasury direction also includes a reminder – all claims under the CJRS must be made no later than 30 November 2020.
Please contact us if you need any further advice on how these schemes affect your business.