AGENCY WORKERS

Jeremy535897

It is not obvious to me that the employer, agency or otherwise, actually has to pay the employee before getting the grant, so long as the contract of employment allows this. Paragraph 8.1 of the Treasury Directive states that:
"8.1 Subject as follows, on a claim by an employer for a payment under CJRS, the payment may reimburse-
 (a) the gross amount of earnings paid or reasonably expected to be paid by the employer to an employee;
(b) any employer national insurance contributions liable to be paid by the employer arising from the payment of the gross amount;
(c) the amount allowable as a CJRS claimable pension contribution."

SXX

From the REC website
claims will be paid within 6 working days; you should not contact us unless it is absolutely necessary – any queries should be directed to your agent, representative or our webchat service.                                                                                                    Another one from the REC website : 10.1 Can an agency process the payroll and hold the payment from the worker until the money is received from the government? 
 
Yes, if they have an agreement with the worker to defer the date that they will be paid. 

Jeremy535897

Jeremy535897 said:

It is not obvious to me that the employer, agency or otherwise, actually has to pay the employee before getting the grant, so long as the contract of employment allows this. Paragraph 8.1 of the Treasury Directive states that:
"8.1 Subject as follows, on a claim by an employer for a payment under CJRS, the payment may reimburse-
 (a) the gross amount of earnings paid or reasonably expected to be paid by the employer to an employee;
(b) any employer national insurance contributions liable to be paid by the employer arising from the payment of the gross amount;
(c) the amount allowable as a CJRS claimable pension contribution."

Having looked at this again, I would point out other indicators that mean the grant can come before the payment:
Paragraph 2.2 of the Treasury Directive says:
"2.2 Integral to the purpose of CJRS is that the amounts paid to an employer pursuant to a claim under CJRS are only made by way of reimbursement of the expenditure described in paragraph 8.1 incurred or to be incurred by the employer in respect of the employee to which the claim relates."
Paragraph 2.4 says:
"2.4 Before making payment of a CJRS claim, HMRC must, by publicly available guidance, other publication generally available to the public, or such other means considered appropriate by HMRC, inform a person making a CJRS claim that, by making the claim, the person making the claim accepts that-
(a) a payment made pursuant to such claim is made only for the purpose of CJRS (and in particular as provided by paragraph 2.2), and
(b) the payment must be returned to HMRC immediately upon the person making the CJRS claim becoming unwilling or unable use the payment for the purpose of CJRS."
Limb (b) would make no sense if you had to pay the money out before getting the grant.