Employees may be eligible for furlough from 1st May onwards if they were on an RTI on 2nd March 2021.
Previously, employees were only able to be put on furlough if they were on an RTI on or before 30th October 2020.
The new catchment dates are 20th March 2020 to 2nd March 2021. So, if you were on a PAYE scheme and earning were submitted to HMRC via an RTI (Real Time Information) Submission then you would be eligibile to be placed on furlough by your employer. However, an employer is under no obligation to put you on furlough.
Calculating the claim
You do not have to of been placed on furlough before now. Neither does your employer have to of made any use of the scheme before.
For claim periods from 1st May 2020 when calculating variable wages for employees the following should not be included:
Periods of Sickness
Family related statutory leave
Paid leave at a reduced rate following a period of either of the above.
If however an employee was on any of the above leave for the full calculation period then you will have to use the above values.
For more information on how to calculate furlough visit GOV.UK and search ‘calculate how much you can claim‘
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