Coronavirus Job Retention Scheme

The Government has updated the guidance:

to clarify that an employee who receives a significant amount of overtime should have their entitlement calculated under the “employee whose pay varies” rules. Whilst claims already submitted do not need to be amended, future claims should be made on this basis.

The guidance can be found at:

to correct errors in the example of how to work out the hours for an employee “contracted for a fixed number of hours".


to confirm that supply teachers are eligible for the scheme in the same way as other employees and can continue to be claimed for during school holiday periods provided that the usual eligibility criteria are met.

Tax-Free Childcare Extended

The Government has announced that tax-free childcare for parents who have fallen below the minimum income requirement and critical workers who may have exceeded it has been extended to 31 October. See:

Monday, 17th August, 2020