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CJRS claims can be made for furloughed staff on jury service

24 September 2020: If an employer normally pays staff on jury service, they will be able to make a claim under the coronavirus job retention scheme (CJRS), HMRC has confirmed.

The new information was provided by HMRC in answer to a question posed via its Employment and Payroll Group (EPG) of which ICAEW is a member.

The full question was: “In terms of a furloughed employee that is called up for jury service, if their employer’s policy is to continue paying them during jury service can you see any reason why the employer cannot also continue to claim under CJRS for them?”

HMRC responded:
“In terms of a furloughed employee that is called up for jury service, if it is the employer’s policy is to pay the employee, they can continue to claim under CJRS.

“The employee is furloughed, so is not doing any work for their employer or doing anything of benefit for them. They are doing work for a third party, but that’s allowable under CJRS (whether voluntarily or paid).

“Clearly any top up above 80%/70%/60% (depending on what month it is) will need to be funded by the employer. “

HMRC also confirmed: “Obviously if the employer’s policy is not to pay the employee during jury service then there is no CJRS claim to be made”. In these circumstances the employee should claim for loss of earnings from HM Courts & Tribunal Services/Crown Prosecution Service.