Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance HMRC has issued to businesses on placing employees on temporary contracts for services on the Coronavirus Job Retention Scheme.

Guidance has been issued for employers with employees on temporary contracts and was most recently updated on 1 July 2020. The guidance can be found at: https://www.gov.uk/guidance/check-which-employees-you-can-put-on-furlough-to-use-the-coronavirus-job-retention-scheme.

Further guidance has been provided for employers to calculate an employee’s usual hours, including those who are paid by reference to services performed. This can be found under the ‘work out your employee’s usual hours if they are paid per task or piece of work done’ section of the following guidance which was most recently updated on 1 July 2020: https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-using-the-coronavirus-job-retention-scheme.