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JRS update - caring responsibilities

12 January 2021      Julia Ascott, Employment Taxes Specialist

HMRC have updated their JRS guidance to include furlough provisions for employees with caring responsibilities:

"Your employee is eligible for the grant and can be furloughed, if they are unable to work, including from home or working reduced hours because they:

  • are clinically extremely vulnerable, or at the highest risk of severe illness from coronavirus and following public health guidance
  • have caring responsibilities resulting from coronavirus (COVID-19), such as caring for children who are at home as a result of school and childcare facilities closing, or caring for a vulnerable individual in their household"


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