Furlough and Self Employment

armstrong1991

Scenario - 
My Partner is a self employed Hairdresser and has filed her last 3 years self assessments. She took on a part time role in a salon doing 20 hours a week from November last year. 
She has just received notification of being furloughed on her part time job whilst also not working self employed. So no current income of course. 
I understand the Self employed scheme is based on the previous 3 years filings up to 18/19, so she would be eligible for this in any event. But would she also be eligible for the Furlough scheme from the employer?

I may answer my own question but it seems silly to be eligible for both schemes but also just as silly to not take this years earnings into account for the self employed scheme. 

lauraphysio

Hi, I'm both self employed (about 60% of my income) and employed. My employer wants to furlough me but can I get furloughed and still receive the statutory self employed pay in June? Thanks

Dazed_and_C0nfused

I don't think there is anything which prevents you from being part of both schemes.  Providing you do in fact meet the criteria for both. 

calcotti

lauraphysio said:

Hi, I'm both self employed (about 60% of my income) and employed. My employer wants to furlough me but can I get furloughed and still receive the statutory self employed pay in June? Thanks

I can’t see any reason why not.

Hermann

You  can get the self employed scheme if you fit the criteria which includes that it is the main source of income.
Currently it seems you can have a second PAYE job which you can either continue to work in or be furloughed in so long as you were on a PAYE roll on 28 Feb 2020.

So as the guidance stands you can get both so long as you meet each individual criteria.

Bear in mind for the self employed you must currently be self employed and intending to continue through 2020/21, so if she gives up on her self employed hair dressing and doesn't intend to resume that affects eligibility

SE Criteria....

You can apply if you’re a self-employed individual or a member of a partnership and you:

• have submitted your Income Tax Self Assessment tax return for the tax year 2018-19
• traded in the tax year 2019-20
• are trading when you apply, or would be except for COVID-19
• intend to continue to trade in the tax year 2020-21
• have lost trading/partnership trading profits due to COVID-19

Your self-employed trading profits must also be less than £50,000 and more than half of your income come from self-employment. This is determined by at least one of the following conditions being true:

• having trading profits/partnership trading profits in 2018-19 of less than £50,000 and these profits constitute more than half of your total taxable income
• having average trading profits in 2016-17, 2017-18, and 2018-19 of less than £50,000 and these profits constitute more than half of your average taxable income in the same period

If you started trading between 2016-19, HMRC will only use those years for which you filed a Self-Assessment tax return.