Those who have been advised to self-isolate on medical advice or following contact by the track and trace service can get Statutory Sick Pay (SSP). Under the coronavirus job retention scheme staff could not be furloughed while on SSP, but they could be furloughed once they are no longer receiving it.
Employees who were highly clinically vulnerable or shielding in line with public health guidance (or needed to stay home with someone who is highly clinically vulnerable) could be furloughed if they are unable to work from home.

Last updated: 06/01/2021 16:12:42

The Government has stated that those who cannot work from home should continue to travel to work and attend their workplace. Where possible employees should find alternative ways to travel to work, such as by bike or foot. In the event that they need to travel via public transport, the employee should ensure they are wearing a suitable face covering, unless exempt and regularly washing hands, including upon arrival to the workplace.

Last updated: 03/11/2020 12:06:30

Government guidance for working in other people’s homes can be found here. Should you employ more than one employee, you should ensure you are carrying out a risk assessment, to mitigate the risk of spreading the virus. Here is a document from the Health & Safety Executive on what to include in a risk assessment.

Last updated: 03/11/2020 12:07:30

On Wednesday 3 March 2021, Chancellor Rishi Sunak announced a further extension of the CJRS scheme until the end of September 2021. This means both full-time furloughing as well as flexible furloughing continue to be permitted until 30 September.

Please note that the scheme will be subject to a return of last summer's tapering provisions which means employers must contribute 10% in July and 20% in August and September towards the hours their staff do not work and this includes Employer National Insurance and pension contributions.

For any customers looking to use the scheme from 1st May onwards we will be in touch as soon as HMRC have released specific scheme details.

Last updated: 09/03/2021 13:40:11

You can claim before, during or after you process your payroll as long as your claim is submitted by the relevant claim deadline. You can usually make your claim up to 14 days before your claim period end date and do not have to wait until the end of a claim period to make your next claim.
All claims for periods from 1 July 2020 to 31 October 2020 must be submitted no later than 30 November 2020. Claims from 1 November 2020 must be submitted by 11.59pm 14 calendar days after the month you’re claiming for. If this time falls on the weekend then claims should be submitted on the next working day.

• Claims for February 2021 must be submitted by 15 March 2021
• Claims for March 2021 must be submitted by 14 April 2021
• Claims for April 2021 must be submitted by 14 May 2021
• Claims for May 2021 must be submitted by 14 June 2021
• Claims for June 2021 must be submitted by 14 July 2021
• Claims for July 2021 must be submitted by 16 August 2021
• Claims for August 2021 must be submitted by 14 September 2021

Last updated: 09/03/2021 13:43:03

Yes, if an employee is shielding for their own health or another member of their household's health, you may utilise the CJRS.

There is no contractual right to be furloughed so this would be exercised at the employer's discretion

Please note that given the number of changes the government are introducing this may be subject to change.

Last updated: 19/11/2020 11:21:39

There are currently no published guidelines on this matter that we are aware of. Therefore we can only advise in line with The Government’s confirmation that those who cannot work from home should continue to travel to/attend work – this includes domestic employees.
Our HR advisors suggest that if an employee works for multiple households and all employers have carried out a health and safety risk assessment, and both the employee and employer are happy to continue working, then they can do so.
If either the family or the employee do not feel comfortable carrying on in the nanny share over the lockdown period, we suggest utilising the extended furlough scheme.
Please note that we are still waiting for further guidance on the government and will update our FAQs as we receive this.

Last updated: 05/11/2020 12:57:23

Please use this furlough portal and follow the steps accordingly.

If you have not previously furloughed your employee and claimed grants through CJRS, you will need to set up an HMRC PAYE Online Account (guidance on how to do this is on step 3).

Last updated: 03/11/2020 10:53:19

If your employee has been advised by Public Health to self-isolate because they fall into one of the below categories, they will be entitled to Statutory Sick Pay, which is currently £95.85 per week.

These include:

• They have been diagnosed with coronavirus
• They have coronavirus symptoms
• They have been advised to self-isolate by a doctor of NHS 111
• Someone within their household has coronavirus symptoms (in this case everyone within the household must self-isolate for 14 days)

Those who have been advised to self-isolate on medical advice or following contact by the track and trace service can get Statutory Sick Pay (SSP). Under the coronavirus job retention scheme staff could not be furloughed while on SSP, but they could be furloughed once they are no longer receiving it.

Employees who were highly clinically vulnerable or shielding in line with public health guidance (or needed to stay home with someone who is highly clinically vulnerable) could be furloughed if they are unable to work from home

If you request that your nanny doesn't attend work (either as a precaution or due to a member of the family falling ill with coronavirus or coronavirus like symptoms), the nanny should be paid their full standard salary.

Last updated: 06/01/2021 16:09:37

Yes, those who cannot work from home can continue to go to work. For more information, please see the Gov website here.

Last updated: 03/11/2020 10:56:26

The Job Retention Bonus (JRB) will not be paid in February 2021 and a retention incentive will be deployed at the appropriate time. The purpose of the JRB was to encourage employers to keep people in work until the end of January. However, as the CJRS is now being extended, the policy intent of the JRB no longer applies.

Last updated: 09/03/2021 13:41:10

If your employee is leaving your employment but is currently furloughed, then we will process all the final documentation as normal.

However, please note that from December 2020 HMRC no longer allow claims to be made whilst employees are serving statutory or contractual notice. This means that you will need to pay your employee a 100% of their usual pay for this period and cannot claim furlough against this.

Last updated: 22/04/2021 12:47:10

As with the current CJRS, employers are still able to choose to top up employee wages above the scheme grant at their own expense if they wish.

The Government will confirm shortly when claims can first be made in respect of employee wage costs during November, but there will be no gap in eligibility for support between the previously announced end-date of CJRS and this extension.

Last updated: 03/11/2020 10:59:22

If you wish to furlough your employee and make claims through CJRS for periods up until the 30 April 2021, your employee must have been on PAYE payroll on or before midnight on 30 October 2020.

From the 1 May 2021, employers will be able to claim for employees who were on employers’ PAYE payroll on or before 2 March 2021. This is in line with the announced extension of CJRS until the end of September 2021.

All employers with a UK bank account and UK PAYE schemes can claim the grant. Neither the employer nor the employee needs to have previously used the CJRS.

As under the current CJRS rules:

• Employees can be on any type of contract. Employers will be able to agree to any working arrangements with employees.
• Employers can claim the grant for the hours their employees are not working, calculated by reference to their usual hours worked in a claim period. Such calculations will broadly follow the same methodology as currently under the CJRS.
• When claiming the CJRS grant for furloughed hours, employers will need to report and claim for a minimum period of 7 consecutive calendar days.
• Employers will need to report hours worked and the usual hours an employee would be expected to work in a claim period.
• For worked hours, employees will be paid by their employer subject to their employment contract and employers will be responsible for paying the tax and NICs due on those amounts.

Last updated: 09/03/2021 13:40:37

No, if the employers have been away without the employee, they cannot ask the employee to isolate with them as they are potentially putting their employee at risk and not adhering to the government guidelines.

Last updated: 17/06/2021 16:45:41

If both parties agree to the employee moving in for the isolation period when returning to the UK then this is a possibility. If the employee is moving in for a prolonged period i.e over 3 months it would require documentation such as a contract variation.

If it is a very temporary arrangement such as only during the period of isolation, then it does not require formalisation as this is just a short-term flexible arrangement.

Last updated: 17/06/2021 16:47:55

In this instance, the individual will either need to request additional holiday, or this can be processed as unpaid leave.

Last updated: 17/06/2021 16:48:43

No, the employee should not attend the work place during this isolation period. The employee will be entitled to pay during this period as this is something beyond their control.

Last updated: 17/06/2021 16:49:42

Yes employers have been given the flexibility to bring furlough employees back part-time. Employers must agree with their employee any new flexible furloughing arrangement and confirm that agreement in writing. Employers will:

• Be responsible for paying the wages, tax, and NICs of their employees for the hours they do work but can still claim the grant for the hours their employees are not working.
• Need to report hours worked and the usual hours an employee would be expected to work in a claim period.
• When claiming the CJRS grant for furloughed hours, employers will need to report and claim for a minimum period of a week.
• This is a minimum period and those making claims for longer periods such as those on monthly or two weekly cycles will be able to do so.

Last updated: 03/11/2020 11:00:12

You are now able to calculate both 80% and 100% reclaim and salary figures through the HMRC's calculator, which you can access here.

For those with employees who are on irregular salaries, furlough pay can be based on a previous earnings average.

For employees who have been employed for less than 12 months before the claim, the employer bases their 80% on an average of actual monthly earnings since the employee's start date. If the employee only started partway during February or March, the employer will have to make a pro-rata calculation based on their earnings so far.

If you are unable to use the HMRC calculator, use this furlough Portal to request the reclaim amount. We will be able to tell you the total amount that should be paid to your furloughed employee.

Last updated: 17/06/2021 16:43:49

You can start and end furlough for your employee through this furlough portal. Simply log in and find the most relevant step.

For those starting furlough, proceed to step two. For those ending furlough go straight to step six and complete the relevant information.

You don't need to be logged in to end an employee furlough, you just need your payroll number, your email address that's on our system, and your name.

For those furloughing their employee for the first time, the portal will also detail the furlough process and how to reclaim.

Last updated: 03/11/2020 11:03:40

Use this furlough portal and our 6 step guide that covers how to reclaim 80% of your employee’s salary from the Government and details the process.

For the latest official guidance on the furlough worker scheme, please visit this page.

Last updated: 03/11/2020 11:05:14

Login to this Furlough Portal where you can tell us that you would like to re-furlough your employee. Once logged in, go straight to step two and complete the relevant information. You don't need to be logged in to end an employee furlough, you just need your payroll number, your email address that's on our system and your name.

If you're unable to do this via our furlough portal, please send your name, payroll ID, employee name and start date of the new furlough period to covid19queries@nannytax.co.uk or covid19queries@stafftax.co.uk.

Last updated: 09/03/2021 13:45:16

If you are covering the difference between the government grant and the normal salary, then you will not need to make any changes to your payroll however as we will show this separately on the payslips, you should still complete step one and step two in this furlough portal.

Last updated: 03/11/2020 11:09:32

As the Coronavirus Job Retention Scheme to claim a percentage of your employee's salary, has been set up based on a gross salary, we are calculating the conversion for net salaries and will be processing employee's salary on a gross basis for the period they are on furlough. The overall amount that you will be able to claim will not be impacted by the change in processing the salary on a gross basis.

You will need to gain consent from your employee, and we have a template you and your employee can sign. Please contact us if you require the template.

Once this has been completed, please let us know and we can make the temporary change to a gross agreement.

Last updated: 19/11/2020 11:24:00

There should be no difference, therefore we would recommend you re-calculate making sure all the correct dates are entered and if the answers still do not match then submit a calculation request via this furlough portal.

Last updated: 03/11/2020 11:08:51

As with the previous scheme, employers are still able to choose to top up employee wages above the scheme grant at their own expense if they wish but this will need to be in addition to the contributions expected of you as part of the Job Retention Scheme.

Last updated: 03/11/2020 11:00:32

Unfortunately, we cannot make the claim on your behalf. One of the reasons is that we cannot set-up a PAYE online account (masking as you) as a security code is sent to your mobile each time login is required. In addition, the information held within the HMRC online account contains sensitive personal data about you and your personal tax affairs.

Last updated: 03/11/2020 11:04:06

Redundancy Pay is calculated according to your employee’s age, length of service, and gross weekly pay or the current statutory rate, whichever is the lowest. Our payroll team are able to calculate the Redundancy Pay amount due or you can use the Government redundancy calculator, but as a guide, the redundancy pay entitlement is as follows:

• Half a week’s pay for each full year they were under 22.
• One week’s pay for each full year they were 22 or older, but under 41.
• One and half weeks' pay for each full year they were 41 or older.

Government Redundancy Calculator: https://www.gov.uk/calculate-your-redundancy-pay

Last updated: 19/11/2020 11:26:16

To qualify for Redundancy Pay the employee must:

• Be 18 or over.
• Have at least two years of continuous employment with the same family, without any breaks, apart from maternity, sickness, and unpaid leave.
• Be working as an employee with a PAYE Scheme and under an Employment Contract, which can be written or verbal.

Last updated: 02/07/2020 09:57:23

No, you will need to fund any redundancy related payment yourself. Please email NannyTax HR at nannytaxhr@wardwilliams.co.uk who will be able to talk you through the process and provide you with the correct documentation.

Last updated: 16/07/2020 12:27:10

Part-time furlough will work for many employers, however, there will, unfortunately, be some that will need to consider the redundancy option. If you are going to make your employee redundant, please do not use the furlough portal. Get in touch with our HR team who will be able to advise on your options based on your employee's length of service, contract, and circumstances.

You should only consider redundancy if an employees service is no longer required or when the job they do becomes obsolete. An employer should first consider any alternatives to redundancy, such as reducing overtime to a workable minimum or by investigating temporary measures such as reduced working days.

It is against the law to make someone redundant due to their gender, age, race, religious beliefs, marital status, sexual orientation, disability, pregnancy or maternity.

Last updated: 19/11/2020 11:25:38

The Government has introduced legislation that ensures employees who were placed on furlough and who now face redundancy have a number of their entitlements relating to termination of employment such as redundancy pay, notice pay and compensation for unfair dismissal which must be based on an employee’s normal pay rather than on any reduced rate relating to being furloughed.

Part-time furlough will work for many employers, however, there will, unfortunately, be some that will need to consider the redundancy option and this new legislation ensures that if an employee who had previously been furloughed does lose their job, they receive the full compensation they are due.

If you are going to make your employee redundant, please do not use the furlough portal. Get in touch with our HR team at nannytaxhr@wardwilliams.co.uk/stafftaxhr@wardwilliams.co.uk who will be able to advise on your options based on your employee's length of service, contract, and circumstances.

ACAS are also able to advise you about how to work out average weekly pay for someone that has been on furlough.

The full announcement regarding this new legislation is available on GOV.UK.

Last updated: 19/11/2020 11:27:09

The online service you use to reclaim Statutory Sick Pay (SSP) was launched on the 26th May 2020. There currently isn’t an end date for this scheme. It is designed to cover sick pay, for up to 2 weeks, starting from the first qualifying day of sickness, if an employee is unable to work because they either:

• have coronavirus (COVID-19) symptoms
• cannot work because they are self-isolating because someone they live with has symptoms
• Are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks

Last updated: 17/08/2020 12:33:48

You can use the scheme as an employer if:

• you’re claiming for an employee who’s eligible for sick pay due to coronavirus
• you have a PAYE payroll scheme that was created and started on or before 28 February 2020
• you had fewer than 250 employees on 28 February 2020

You can claim back from both the Coronavirus Job Retention Scheme and the Coronavirus Statutory Sick Pay Rebate Scheme for the same employee but not for the same period of time for that employee.

The scheme covers all types of employment contracts, including:

• full-time employees
• part-time employees
• employees on agency contracts
• employees on flexible or zero-hour contracts
• fixed-term contracts (until the date their contract ends)

Last updated: 27/05/2020 11:22:24

To use the online service, you will need the Government Gateway user ID you got when you registered for PAYE Online. If you have not registered for a PAYE online account then we suggest you visit step 3 in our furlough portal for a step by step guide on how to do this.

You will also need:

• your employer PAYE scheme reference number - this information is accessible through this furlough portal.
• contact name and phone number
• UK bank or building society details (only provide bank account details where a BACs payment can be accepted)
• the total amount of coronavirus SSP you have paid to your employee's for the claim period - this should not exceed the weekly rate that is set - this information can be found on your employee's latest payslip or by using the SSP calculator to work out the actual amount you’re entitled to claim.
• the start date and end date of the claim period

You can claim for multiple pay periods and employees at the same time. The start date of your claim is the start date of the earliest pay period you’re claiming for. The end date of your claim is the end date of the most recent pay period you’re claiming. We also have a step-by-step claim guide accessible on our website FAQS to help you through the process.

Last updated: 19/11/2020 11:28:22

Unfortunately, the repayment will only cover up to 2 weeks starting from the first qualifying day of sickness if an employee is unable to work because they either:

• have coronavirus (COVID-19) symptoms
• cannot work because they are self-isolating because someone they live with has symptoms
• Are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks

Under long term sickness, if your employee is still sick, you will need to continue to pay sick pay up to 28 weeks, but you will only be able to reclaim 2 weeks of it through the Rebate Scheme.

Last updated: 19/11/2020 11:30:33

You can claim for periods of sickness starting on or after

• 13 March 2020 - if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms
• 16 April 2020 - if your employee was shielding because of coronavirus

Last updated: 27/05/2020 11:23:52

The weekly rate was £94.25 before 6 April 2020 and is now £95.85.

You can pay your employee more than the statutory amount but you can only claim up to the weekly rate paid.

Use the SSP calculator to work out the actual amount.

Last updated: 16/07/2020 12:25:07

Employees do not have to give you a doctor’s fit note for you to make a claim. But you can ask them to give you either:

• An isolation note from NHS 111 - if they are self-isolating and cannot work because of coronavirus
• the NHS or GP letter telling them to stay at home for at least 12 weeks because they’re at high risk of severe illness from coronavirus

Last updated: 27/05/2020 11:26:47

The government advises that you must keep records of SSP that you’ve paid and want to claim back from HMRC.

• the dates the employee was off sick
• which of those dates were qualifying days
• the reason they said they were off work - if they had symptoms, someone they lived with had symptoms or they were shielding
• the employee’s National Insurance number

Last updated: 27/05/2020 11:27:38

If your employee has been advised by Public Health to self-isolate because they fall into one of the below categories, they will be entitled to Statutory Sick Pay, which is currently £95.85 per week.

These include:

• They have been diagnosed with coronavirus


• They have coronavirus symptoms


• They have been advised to self-isolate by a doctor or NHS 111


• Someone within their household has coronavirus symptoms (in this case everyone within the household must self-isolate for 14 days)

Last updated: 19/11/2020 11:30:55

If your employee chooses to self-isolate as a precaution but does not fall into one of the below categories, they can take this time either as holiday or unpaid leave.

• They have been diagnosed with coronavirus


• They have coronavirus symptoms


• They have been advised to self-isolate by a doctor of NHS 111


• Someone within their household has coronavirus symptoms (in this case everyone within the household must self-isolate for 14 days)

Last updated: 17/07/2020 14:26:29

The Government have announced that they will reimburse SSP (currently a flat rate of £95.85 per week) from day one of the Coronavirus sickness for a period of 14 days for small businesses.

Sickness unrelated to coronavirus will follow the usual rules (i.e. commencing on day 4) and will not be reimbursed by the government.

Last updated: 24/04/2020 12:58:01

If you are a Nannytax customer, we can make the changes to your nanny's payslips. Please email covid19queries@nannytax.co.uk with the below information, including your payroll number:

• Date the employee is off sick from (Coronavirus, self-isolated or any other another absence reason)


• If known, the date they will be returning to work


• If you would like this to be reflected in line with statutory sick pay and guidelines, if not, how much will you be paying?

The online service you’ll use to reclaim Statutory Sick Pay (SSP) was launched on the 26 May 2020 and is a scheme designed to cover sick pay, for up to 2 weeks, starting from the first qualifying day of sickness, if an employee is unable to work because they either

• have coronavirus (COVID-19) symptoms


• cannot work because they are self-isolating because someone they live with has symptoms


• Are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks

Last updated: 19/11/2020 11:31:29

If you request that your nanny doesn't attend work (either as a precaution or due to a member of the family falling ill with coronavirus or coronavirus like symptoms), the nanny should be paid their full standard salary.

Last updated: 24/04/2020 12:19:13

Yes, you may take on another employee if your employee is off sick or self-isolating, however the employee would need to be employed on a temporary basis. For Nannytax customers, your HR advisors can draw up a contract to reflect this.

Last updated: 24/04/2020 12:19:51

If the Nanny is classed as a vulnerable person or is shielding, she would be entitled to furlough leave.

If she is not, and just does not want to attend the workplace due to concerns around her own health and safety, it would be unpaid or taken as holiday. However, should the employee provide a fit note from a GP, Statutory Sick Pay which is £95.85 per week, would apply.

Please note that it is at your discretion should you wish to pay above the statutory minimums unless otherwise specified in the contract.

If you still require your employee during your normal employee's isolation period, you may take on another employee however, the employee would need to be employed on a temporary basis. For Nannytax customers, your HR advisors can draw up a contract to reflect this.

Last updated: 19/11/2020 11:32:11

If you request that your employee doesn't attend work (either as a precaution or due to a member of the family falling ill with coronavirus or coronavirus like symptoms), the employee should be paid their full standard salary.

Last updated: 05/10/2020 11:12:38

It depends on what you want to add to your employee's contract. Whilst you can put a clause in, it won’t necessarily be enforceable as both employers and employees must follow government guidelines, which are continuously changing as new information comes to light.

Last updated: 05/10/2020 11:09:44

You may ask to see a test, but you can’t enforce it. In addition, there can also be some difficulty with getting a test at present.

Last updated: 05/10/2020 11:10:22

If your employee chooses to self-isolate as a precaution but doesn't fit into the categories mentioned above regarding vulnerable households, they can take this time either as holiday or unpaid leave.

Last updated: 19/11/2020 11:33:52

If you are concerned about not being able to pay your tax due to coronavirus, all businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s Time To Pay service.

This allows businesses and individuals to pay off their debt by instalments over a period of time.
These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.

You are eligible if your business:

• pays tax or duties to the UK government
• has outstanding tax liabilities

For more information or to apply for this service, please contact HMRC 0800 024 1222 or visit their website

Last updated: 06/07/2020 09:41:24

The Government guidance has confirmed that workers continue to accrue annual leave during furlough and they are entitled to take leave during this time.

If your employee is taking holiday, their salary should be topped up to 100%. 80% of this can be made up of the Coronavirus Job Retention Scheme funding, but the other 20% would have to be funded by the employer. Our HR advisors can draw up a contract to reflect this.

Last updated: 19/11/2020 11:34:29

Yes, you may take on another employee if your employee is off sick or self-isolating, however, the employee would need to be employed on a temporary basis. For Nannytax customers, our HR advisors can draw up a contract to reflect this.

Last updated: 05/06/2020 12:32:49

The normal rules for maternity and other forms of parental leave and pay apply.

You can claim through the scheme for enhanced (earnings related) contractual pay for employees who qualify for either:

• maternity pay


• adoption pay


• paternity pay


• shared parental pay

Last updated: 23/04/2020 10:41:19

We ask that you direct your query through to your employer, alternatively contact ACAS.

Last updated: 27/04/2020 08:46:46

You can access this furlough portal without logging in. If you don’t have your login details but need your unique HMRC details you can head to step 3 where you can request these details and as long as the email address you enter matches the one we have on file, we’ll be able to return your details immediately.

Last updated: 11/05/2020 11:51:57

If your employee isn’t showing up in the Furlough Portal, you should email us at covid19queries@nannytax.co.uk as it’s likely that we’re already in the process of furloughing them.

Last updated: 16/07/2020 12:23:28

If your employee isn’t showing up in the Furlough Portal, you should email us at covid19queries@nannytax.co.uk and we’ll update the furlough portal manually.

Last updated: 19/11/2020 11:34:38

Please email covid19queries@nannytax.co.uk with your payroll number and a brief explanation and a member of our team will look into this for you.

Last updated: 16/07/2020 12:23:54