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UK: Guidance about job retention scheme and other relief measures (COVID-19)

UK: Guidance about job retention scheme, other relief

HM Revenue & Customs (HMRC) issued guidance concerning the job retention scheme—a program established to provide economic relief in response to the coronavirus (COVID-19) pandemic—and other relief measures.


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Under job retention scheme rules, employers must determine that furloughed employees receive at least 80% of their cash “reference salary” (subject to a cap) after factoring in adjustments in respect of any salary sacrifice arrangements.

The KPMG member firm in the UK produced the following reports (August 2020) about HMRC guidance under the job retention scheme and other programs.

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