What the Coronavirus Job Retention Bonus Scheme means for golf clubs

Seamus Rotherick
By Seamus Rotherick October 29, 2020 17:58

The National Golf Clubs Advisory Association (NGCAA) looks at the latest treasury direction and how it relates to the golf industry.

The government has now issued a treasury direction to give the precise detail of the Coronavirus Job Retention Bonus Scheme (CJRB), including details of eligibility, its calculation and how it is claimed by employers.

Employers will be able to make a claim under the CJRB through the government website from February 2021. It will be a one-off payment of £1,000 to the employer for every eligible employee in respect of whom they claim. It should be noted that the payments will be taxable, so employers should include the whole amount as income when calculating taxable profits for corporation tax or self-assessment.

The CJRB allows for a one-off payment from the government to be made to employers of £1,000 for every employee for whom the employer previously claimed under the Coronavirus Job Retention (furlough) Scheme (CJRS) and who remains continuously employed through to January 31, 2021.

In order to be eligible, employees must earn at least £520 per month on average between November 1, 2020 and 31 January 31, 2021. Employees must have earnings of at least £1,560 across the three months. The employee does not have to be paid £520 each month, but must have received some earnings in each of the three calendar months and be paid and reported to HMRC via the Real Time Information (RTI).

Employers will only be able to claim if they have filed PAYE returns up to the end of January 2021; payments will be made from February 2021.

Employers should ensure that they have maintained enrolment for PAYE online and hold a UK bank account, as well as complying with their obligations to pay and file PAYE accurately and on time under the RTI system for all employees.

The CJRB is only payable in respect of employees for whom the employer has claimed a CJRS grant successfully.

In order to be eligible, the employee in question must not be serving a contractual or statutory notice period that started before February 1, 2021.

Employers can potentially claim the CJRB for all employees who meet the above criteria, including officeholders, company directors and agency workers.

Transfers: It is possible that an employer can claim in respect of employees of a previous business who were transferred to them if either the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) apply or the PAYE business succession rules apply to the change in ownership. In order to claim, the transferred employees must have been furloughed and successfully claim for under the CJRS by the new employer. It follows that an employer will not be eligible for the CJRB in respect of any employee who transferred under TUPE or under the business succession rules after October 31, 2020.

Parental leave: Employees who have returned from statutory parental leave could also be claimed for under the CJRB. (Parental leave here appears to include all types of such leave as maternity, adoption, parental leave, paternity leave, shared parental leave, and parental bereavement leave). The rules, though, are complex and advice can be provided from NGCAA upon request.

For further advice on the Coronavirus Job Retention Bonus Scheme or any other legal matter affecting your golf club, please email office@ngcaa.co.uk or call 01886 812943.

Seamus Rotherick
By Seamus Rotherick October 29, 2020 17:58
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