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Updates to the BUFDG JRS document
20 May 2020 Julia Ascott, Employment Taxes Specialist
The BUFDG document explaining the Job Retention Scheme has been updated and you can access the updated version here.
Summary of the updates:
Holiday entitlement & pay - HMRC have published additional guidance on the Job Retention Scheme's application to holiday pay and entitlement during furlough.
Maternity/Statutory Leave - update mainly around maternity leave and whether employees on leave can access furlough pay (spoiler: they can but they might not want to)
I hope you find these updates useful. If you have any queries on any employment/payroll tax & JRS issue, please email me.
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20 May 2020 
Julia Ascott, Employment Taxes Specialist
