Calculating Furlough Amount - Is employer pension contribution included

Jeremy535897

There is no reason to exclude it, if you are contractually entitled to it. The legislation does not specifically mention such allowances. See paragraphs 7.1 to 7.6 of the Treasury Directive at
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/879484/200414_CJRS_DIRECTION_-_33_FINAL_Signed.pdf

Jeremy535897

To Grumpy, why not claim the company's contribution for you if it is a registered pension scheme, up to the 3% limit?

It was the in and out of salary sacrifice I was cautioning about.

Grumpy_chap

@Jeremy535897, the 3% seems easy enough, but what exactly qualifies as a "registered pension scheme"?

Galloglass

There is a calculator on the gov website at
https://www.tax.service.gov.uk/job-retention-scheme-calculator/

It should allow you to play around to see what could be claimed and what can't

Jeremy535897

Grumpy_chap said:

@Jeremy535897, the 3% seems easy enough, but what exactly qualifies as a "registered pension scheme"?

I think I covered it earlier. 
"Thanks for explaining. It was the "size of the company" bit that confused me. If your pension scheme is a pension scheme for the purposes of Part 4 of FA 2004 as required by paragraph 8.12 of the Treasury Directive, presumably paragraph 8.9 applies?"

Grumpy_chap

Many thanks for all the advice on this.

I may be able to claim the 3% as pension contribution towards the furlough calculation but, as that is a very small sum, I have decided to keep it simple and avoid complications by just claiming the direct salary.

We have to remember that the furlough scheme is very generous in any case.