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Dealer profitability specialist ASE has published a guide to the government’s latest update on Coronavirus Job Retention out today.
The guide points out that claims can only be made for employees who were on the payroll on or before 19th March 2020 and who were included and notified to HMRC on an RTI submission on or before this date.
And it clarifies that former employees can also qualify for the scheme if the employer re-employs them and puts them on furlough provided they were employed on 28th February 2020 and who were included and notified to HMRC on an RTI submission on or before 19Th March 2020.
It said the scheme is not intended to cover short-term absence where SSP is considered appropriate. However, if an employer wishes to furlough an employee who is off sick, they can do so reclassifying the employee as being furloughed as opposed to be off sick.
It added that the decision to move employees onto SSP or to furlough is solely with the employer.
Click here to check out the guide