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To ask the Chancellor of the Exchequer, if he will issue guidance on the definition of (a) discretionary commissions and (b) bonuses for people employed by umbrella companies in relation to applications to the Coronavirus Job Retention Scheme.
The guidance on payments in scope was updated on Thursday 14 May to include more information on what is a discretionary or a non-discretionary payment. The updated “Guidance on how to work out 80% of wages to claim through the Coronavirus Job Retention Scheme” can be found at www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme#include. This guidance applies to all employers who are applying to the Coronavirus Job Retention Scheme, including umbrella companies. The Government will continue to keep this guidance under review.