Furlough after Resignation (and last day of work was AFTER the 19th March cut-off)

sarafenn

The accountants are correct - refer to the below text in bold.  My point was that its unfair for people who had to work their notice, and therefore stopped working AFTER 19th March. 

Employees you can claim for

You can only claim for furloughed employees that were on your PAYE payroll on or before 19 March 2020 and which were notified to HMRC on an RTI submission on or before 19 March 2020.This means an RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 19 March 2020. Employees that were employed as of 28 February 2020 and on payroll (i.e. notified to HMRC on an RTI submission on or before 28 February) and were made redundant or stopped working for the employer after that and prior to 19 March 2020, can also qualify for the scheme if the employer re-employs them and puts them on furlough.

Jeremy535897

I don't think it says what you think. The first part is the basic rule. You were on the payroll on or before 19 March 2020. That is as far as you need to read. The second bit deals with people who were on the payroll on or before 28 February 2020, but stopped work after 28 February 2020 but before 19 March 2020. This is necessary because moving the cut-off date from 28 February to 19 March actually would have taken out this particular group of people who qualified under the original rule.

Jeremy535897

If you read paragraph 5 of the Treasury Directive, which is the legal underpinning of CJRS, it says:
"5. The costs of employment in respect of which an employer may make a claim for payment under CJRS are costs which-
(a) relate to an employee-
 (i) to whom the employer made a payment of earnings in the tax year 2019-20 which is shown in a return under Schedule A1 to the PAYE Regulations that is made on or before a day that is a relevant CJRS day,
 (ii) in relation to whom the employer has not reported a date of cessation of employment on or before that date, and
 (iii) who is a furloughed employee (see paragraph 6), and
(b) meet the relevant conditions in paragraphs 7.1 to 7.15 in relation to the furloughed employee."
A relevant CJRS day is defined as 28 February 2020 or 19 March 2020 by paragraph 13.1(a).

There is no mention of excluding people on the payroll at 28 February who were still working after 19 March 2020. What this says is that the employee had to be paid (on RTI) after 5 April 2019 and before either 28 February 2020 or 19 March 2020 to be able to be furloughed. If you pick 28 February 2020, they can't have been reported as leaving before 28 February 2020. If you pick 19 March 2020, they can't have been reported as leaving before 19 March 2020.
See https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/879484/200414_CJRS_DIRECTION_-_33_FINAL_Signed.pdf