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Job Retention Scheme: research organisation guidance

08 June 2020      Julia Ascott, Employment Taxes Specialist

The Government has issued a supplementary guidance document for research organisations considering whether to apply for JRS - you have until 10th June to make that decision and put employees on furlough Read the full guidance note here.

It makes for reassuring reading as it confirms that researchers who are on a no-cost extension can be furloughed under the JRS and given an extension to their contract.  

  • institutions could claim support for those research staff on fixed term contracts due to expire during the period of coronavirus disruption, where that research is unable to continue and the funder has offered a no-cost extension
  • if furloughed, the institution could extend the researcher’s contract until work on their grant can be completed
  • we recognise that research is often funded from a mixture of public and private income streams and that it may be difficult to distinguish between which stream of income directly support research and technical staff. Those staff who are supported by a mixture of commercial contracts, EU and UKRI grants – whose work has been paused are also eligible for CJRS support
  • where research work has reduced (for example, where grant holders have requested a no-cost extension to UKRI grants) and therefore institutions have seen a reduction in payments towards staff costs for that period, resulting in a loss of income due to ceased or reduced delivery of research programmes, institutions could access CJRS for research staff providing that they meet the other criteria set by HMRC and, if they are a higher education provider, DfE’s guidance on CJRS access; however those staff costs for that furlough period may not be claimed from the public research funder
  • when research staff who are directly supported by a public grant are furloughed, institutions should notify the research funder. Further details on the notification process will be available shortly
  • monitoring arrangements will be put in place in order to mitigate the risks of double funding of research

Any questions, please email me.



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