Claims will only be accepted for employees that were eligible for the scheme. Where a claim for an employee was incorrectly made, a Job Retention Bonus (JRB) will not be payable.
You will be able to claim for employees who:
- you made an eligible claim for under the Job Retention Scheme (JRS)
- you kept continuously employed from the end of the claim period of your last JRS claim for them, until 31 January 2021
- are not serving a contractual or statutory notice period for you on 31 January 2021 (this includes people serving notice of retirement)
- you paid enough in each relevant tax month and enough to meet the JRB minimum income threshold
To meet the minimum income threshold, you must have paid your employee a total of at least £1,560 (gross) throughout November to February, and at least one payment of taxable earnings (of any amount) in each of the relevant tax months.
The minimum income threshold criteria applies regardless of how often you pay your employees and any circumstances that may have reduced your employee’s pay in the relevant tax periods, such as being on statutory leave or unpaid leave.
You can claim the JRB for all employees who meet the above criteria, including office holders, company directors and agency workers, including those employed by umbrella companies.
We will keep our blog on how to make a claim for the job retention bonus updated, so please keep checking back.
If you have any questions regarding the support available, please don’t hesitate to contact us.
Please note: This article is a commentary on general principles and should not be interpreted as advice for your specific situation