Amendment of regulation 8 (calculation of a week’s pay in relation to employee with no normal working hours)
This section has no associated Explanatory Memorandum
5. For regulation 8(4)(b), substitute—
“(b)“Scheme cap” means the amount of—
(i)£2,500 per month (or the appropriate pro-rata), or
(ii)£576.92 per week,
as applicable, specified in relation to qualifying costs in the Coronavirus Job Retention Scheme(1).”.
(1)
See, in particular, paragraphs 9.5 to 9.7 and 9.12 of the Schedule to the Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction given on 15th April 2021.