Coronavirus job retention Employer not paying the 80% to an individual but keeping the money???

Hermann

I suspect the employer will have to have processed the wages as having already been paid and entered on the PAYE system before they can be reclaimed. So HMRC won't be paying anything that hasn't already been paid to the employer.

Possibly the issue could arise that they enter the details on the PAYE system but don't in reality pay the emploee. 

I've seen instances in the past where employers claim to be taking deductions from wages for NI but don't ectually pay the NI. In those instances HMRC have shown no interest whatsoever and the employee is simply left without the NI contributions. I can forsee a similar attitude here.

YJUS

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