Guide for SMEs: what is the flexible furlough scheme and how do you use it?

first_imgGuide to SMEs_Article image_long[3],This is part of our free series, Guide for SMEs, which aims to provide practical, actionable advice for small food and drink brands affected by the coronavirus crisisFrom 1 July, the Chancellor’s original furlough scheme will be replaced with a new, flexible version to accomodate part-time return for employees and new financial contribution requirements for employers. To explain the new features of the flexible furlough scheme, and the key points of difference from the current one, we spoke to Cripps Pemberton Greenish senior associate Patrick Glencross. What is flexible furlough?Under the new scheme, employees can work for part of the week and be furloughed for the rest. The employee can work for any amount of time and under any shift pattern, whatever is agreed with their employer. Equally, employees may remain on furlough throughout the working week.During the days or part-days the employee is on furlough, they can as now take part in training, work for another employer or carry out voluntary work. They cannot on these days undertake any work duties for their employer or an associated employer.As now, a furloughed employee continues to accrue holiday leave and can take holiday while on furlough. Holiday pay needs to be paid at the normal rate of pay in accordance with the Working Time Regulations.Which employees can be placed on flexible furlough?From 1 July the only employees eligible for furlough will be those who were previously on furlough, for at least three consecutive weeks, before 30 June. There is an exception for employees returning to work after 10 June from statutory parental leave such as maternity leave.The number of employees that a business can claim for in any claim period, from 1 July, cannot exceed the maximum number of employees it claimed for under any claim ending on or before 30 June (with an exception for employees returning from statutory parental leave).This rule may present challenges for businesses who are looking to rotate furlough leave across a group of employees. In this situation they may need to submit weekly or fortnightly claims to HMRC, rather than a single monthly claim.What is the process for placing an employee on flexible furlough?The employer needs to have in place a new written agreement for employees on flexible furlough (or a collective agreement with a trade union). The flexible furlough agreement can last any amount of time, and an employee can enter into a series of such agreements. This enables businesses to manage their staffing requirements on a week by week basis.There will no longer be the minimum three-week period for furlough, and for example an employee could be placed on flexible furlough for just one week.When can claims be submitted to HMRC?The first day on which claims can be made under the new scheme is 1 July, and advance claims cannot be made before this date. The final day for submitting claims under the current scheme, which ends on 30 June, is 31 July.Claims through the HMRC portal must be for a minimum period of one week, unless the employer is claiming for the first few days or last few days in a month. Claims to HMRC can no longer cross over different calendar months. This is because of the staged introduction of employer contributions to furlough costs, which starts on 1 August 2020.How will claims be calculated?Claims to HMRC will be based on the proportion of hours not worked by a particular employee compared with their normal working hours. Businesses therefore need to have certainty about the number of hours the employees are working, which will present a challenge for submitting any advance claims. If the employee works more hours than reported on the claim to HMRC, the business will have to repay some of its grant.For employees with fixed hours and pay, the reference period to be used for comparing their hours to normal working hours is the pay period before 19 March 2020, for example, February 2020 for monthly paid employees.The reference period for employees with variable pay is the higher of:The average number of hours worked in the 2019-20 tax year, or:The equivalent calendar period in the 2019-20 tax year (eg July 2019)What costs do employers have to contribute?From 1 August, businesses will have to pay the employer NI contributions and pension contributions for the hours a furloughed employee does not work. From 1 September they will also have to pay 10% of the wages, and this increases to 20% from 1 October. The flexible furlough scheme ends on 31 October 2020.Can redundancy consultations take place while on the scheme?Businesses are able to undertake consultations about proposed redundancies while the affected employees remain on furlough. Any duties an employee carries out as an employee representative are not treated as work carried out on behalf of the employer.It is also possible to make redundancies and give employees notice while they are furloughed, with claims made to HMRC covering (at least partially) their notice pay. A substantial number of businesses are already adopting this approach, particularly as they look ahead to the introduction of employer contributions to furlough costs.last_img read more

Dutch pensions industry seeks talks over cost of regulatory surveys

first_imgThe Dutch Pensions Federation has started talks with supervisor De Nederlandsche Bank (DNB) aimed at reducing the burden on the sector from surveys and information demands from the regulator.The Association of Insurers (VvV) is also to participate in the talks.Responding to questions from IPE sister publication Pensioen Pro, the industry organisation said the aim was to assess how the watchdog’s surveys could be conducted more efficiently.“We would like more attention to be paid to pension fund costs when providing the information and whether the importance of surveys justifies these costs,” it said. The VvV said it would like to know whether some demands for data could be conducted simultaneously, to prevent having to “dig the road up twice”.The insurers said that they were waiting for an invitation from DNB to take part in a working group or committee.The supervisor, however, denied that it would launch a “special survey or committee”, pointing out that it would routinely look at the questions in consultation with the sector.DNB said it did not expect to address the issue earlier than next spring, during the regular consultations with the sector.Last year, the Pensions Federation lamented the increasing number of “very time-consuming and labour-intensive” surveys conducted by both DNB and communications watchdog AFM.It added that it wanted to map out the impact on costs of pensions provision.Since then, the federation’s members have confirmed that the issue is posing a “real problem”, according to a spokesman for the industry group.last_img read more

Perfect preparation for O’Neill

first_img “But there’s still freshness about it and an eagerness, as you can tell from the numbers that have turned up and wanting to be involved in the matches.” O’Shea, like Everton’s Seamus Coleman, will be excused the trans-Atlantic leg of the get-together after a gruelling season with club Sunderland, who reached the Capital One Cup final with flirting with relegation from the Barclays Premier League before ultimately dragging themselves to safety in spectacular style. The 33-year-old could be forgiven for looking forward to his break with more relish than usual following an eventful few months, and he admits he feared the worst after successive Monday night defeats by West Ham and Tottenham left the Black Cats seven points adrift of safety. Asked about his rollercoaster campaign, he said: “That’s the prefect description, a rollercoaster. It was great that we went on the run that we did. “After the two Monday night games, it was fairly certain looking at fixtures especially, thinking teams are going to pull away from you. It wasn’t looking too good.” Before O’Shea gets to put his feet up, there is the small matter of 90 minutes against Turkey, a side O’Neill expects to cause more than a few problems. The manager said: “They are strong. I have just watched a couple of DVDs of them. “Of course, they will make a couple of changes in the side – I think there’s a bit of emphasis on some new young players coming into the squad as well to mix with a bit of experience. “But from the recent games they have played, they looked decent. But Turkey are Turkey and they will cause you plenty of problems.” Hull midfielder David Meyler was able to train on Saturday morning after sitting out the two previous days with a calf problem, and he is expected to be available for selection, while Newcastle keeper Rob Elliot could be handed a debut before missing the Italy game at Craven Cottage next weekend for his wedding. He and current number one David Forde are the only two keepers in the current squad, although O’Neill is keeping an eye on Keiren Westwood’s situation as he looks for a new club following his release by Sunderland despite recovering from a long-term shoulder problem. He said: “Of course it’s important for him because we have got a couple of goalkeepers here at this moment and Keiren has always been in the reckoning because of his talent, and maybe this might be a decisive moment for him.” The two sides meet at the Aviva Stadium on June 13 next year in what could prove to be a pivotal clash in the race for qualification from Group D. They will do so several weeks after the end of the domestic season in England, where most of O’Neill’s players ply their trade, and Scotland, meaning the men involved will have to maintain their match-fitness and sharpness long after many of their club-mates head for the beach. For that reason, O’Neill is delighted to be able to reproduce the kind of conditions under which his squad will have to operate in 12 months time as he prepares for friendlies against Turkey in Dublin on Sunday, and Italy, Costa Rica and Portugal during the following fortnight or so. He said: “This is an opportunity. It’s ideal for me – it’s not for the players in the sense that it’s at the end of the season. “But this time next year, we are going to be playing a game in mid-June against Scotland, so from that viewpoint when the players looked at that, they thought, ‘Listen here, let’s get on with it’. “From the viewpoint of is there going to be a bit of a competitive edge, absolutely, it’s got to be better.” Defender John O’Shea, who will captain the team in the absence of Robbie Keane, who will not join up until the squad heads for the United States next month, acknowledged the importance of replicating the kind of intensity which will be required ahead of the showdown with the Scots. He said: “This time next year, we will be well into the campaign and have a very important game on the horizon at this time of the season. “In that sense, it’s an important time because you have to keep yourself in shape after the season finishes, not switch off totally. “It’s going to be a key time. With the manager not having played a competitive game yet, the squad is still in that honeymoon period, everyone is settling in and wanting to impress, as you always will be in training. Press Association Martin O’Neill will use Ireland’s end-of-season friendlies as dress rehearsals for next summer’s Euro 2016 showdown with Scotland. last_img read more

Manchester United sign Belgium striker Lukaku

first_img(REUTERS) – Manchester United have signed Belgium striker Romelu Lukaku from Everton on a five-year contract, the Premier League club said yesterday.British media reported that the fee for the 24-year-old is about £75 million, making him the Old Trafford club’s second most expensive signing after last year’s world-record deal for France midfielder Paul Pogba.“Romelu is a natural fit for Manchester United. He is a big personality and a big player,” United manager Jose Mourinho said in a statement.“It is only natural that he wants to develop his career at the biggest club. He will be a great addition to the group and I know they will make him very welcome. I am really looking forward to working with him again.”Lukaku, who also attracted interest from his former club Chelsea, scored 25 league goals in 37 matches for Everton in the last campaign, four behind Tottenham Hotspur’s Golden Boot-winner Harry Kane.“I would like to start by thanking Everton and the fans for the last four wonderful seasons, I have made some special friends and we have shared some amazing moments,” Lukaku said.“However, when Manchester United and Jose Mourinho come knocking at the door it is an opportunity of a lifetime and one that I could not turn down.“I cannot wait to run out at Old Trafford in front of 75 000 fans but before that pre-season is where the hard work starts and I am looking forward to that first training session.”Lukaku, who has scored 20 goals for Belgium, rejected a new contract at Everton in March and will reunite with Mourinho who managed him at Chelsea.last_img read more

Syracuse splits at Maryland, scores 6 or more runs in each game

first_imgSyracuse split a midweek doubleheader at Maryland, winning the first and losing the second game.They were the Orange’s first two games in over a week after the cancellation of a three-game home series against Notre Dame this past weekend due to unplayable field conditions.The Orange (13-16, 6-5 Atlantic Coast) defeated the Terrapins (3-25, 2-6) in game one 9-4. Maryland led 3-1 through four innings before Syracuse scored eight consecutive runs in the fifth and sixth innings. SU dropped the second game 7-6.In the first game, Senior Jasmine Watson broke a school record with her 39th career home run. The grand slam in the sixth inning broke the game open and pushed Syracuse’s lead to six. Watson drove in Corinne Ozanne, Nicole Lundstrom and Alyssa Dewes.Freshman Sydney O’Hara pitched a complete game, allowing four runs on five hits. It was the seventh time this season that O’Hara has gone the distance.AdvertisementThis is placeholder textWatson’s four-RBI performance led the way as Julie Wambold had three RBI and Lundstrom knocked in two runs.Lundstrom scored in the fourth, fifth and sixth innings, going 2-for-2 with two walks. Wambold went 2-for-4 and was the only other player with multiple hits for Syracuse. Dewes and Mary Dombrowski each scored two runs in the win.In game two, SU took a 2-0 lead in the top of the second on a double by Dewes, scoring Danielle Chitkowski and O’Hara. Maryland then answered with six runs in the bottom half of the inning.Once again, Watson delivered, this time with a three-run home run in the top of the third to cut the lead to one. The score remained 6-5 until Maryland scored one run, which would prove to be the difference in the ballgame.In the top of the seventh Watson singled and pinch runner Kristina Kinsey scored from second to bring SU within one run. Maryland didn’t allow any more runs to score and closed out the game.Watson went 2-for-4 in game two and Daniels went 2-for-3.O’Hara started game two for Syracuse but was moved from pitcher to designated player after two innings. O’Hara gave up six runs, three earned, on four hits. She struck out one and walked three. O’Hara received the losing decision and her record fell to 10-6 on the season.Sophomore Lindsey Larkin came on in relief, allowing one run in four innings on three hits.SU committed four errors in the game, two in the second inning, leading to Maryland’s offensive spurt.The Orange is set to play a three-game series against North Carolina State this upcoming weekend with a doubleheader on Saturday and the final game on Sunday. It is Syracuse’s home opener.compiled by Paul Schwedelson, contributing writer, Comments Published on April 3, 2014 at 1:30 am Facebook Twitter Google+last_img read more

Women of Troy look to stay hot

first_imgAfter a dispiriting loss to Rutgers dropped the USC women’s basketball team to 1-3, the players came together and reached a decision.Enough is enough.They weren’t referencing the Donna Summers classic. Rather, the team was tired of being on the wrong end of the final margin.“We just didn’t want to keep losing,” junior Kari LaPlante said. “After the Rutgers loss it sunk in and we decided [that was] not what we wanted.”USC (3-3) turned it on after that, knocking off a pair of ranked opponents in its next two games to move to .500 on the season. The Women of Troy get a chance to build on that momentum this week with road tests against Long Beach State and No. 11 Duke.“Championships are won on the road,” USC coach Michael Cooper said. “If you can’t win [on the road] it’s not going to be too good for you at home.”Neither game will be an easy victory. Former USC player and assistant coach Jody Wynn, in her first season at the helm for Long Beach State (3-3), will be gunning for a win in her return to Troy.“I think that’ll give [them] more incentive to play extremely hard,” Cooper said. “Usually when a coach leaves a program they always want to come back and do well.”LaPlante said the returning players are eager to show their former coach how much they have improved.“It’s going to be exciting because we’ve worked on our game a lot over the summer,” she said. “We’re going to throw a couple of new things at her.”Senior Karina Figueroa leads the 49ers in scoring with 18.2 points per game.The Duke game gives USC a chance to exact revenge for last season’s loss at the Galen Center. The Women of Troy were up by as many as 17 points in the second half before relinquishing the lead and the game. Duke won in overtime, 97-89.Slowing down junior Jasmine Thomas will be key for USC against Duke. The lightning-quick guard leads her team in scoring and is coming off just the third triple-double in school history.“Any player that we play in the country is going to have to go against all five of our players,” Cooper said. “We’ll make it tough for her to score.”The early-season schedule has been challenging by design. Cooper said that playing tough non-conference games would help prepare the team for conference play.“We’re still a work-in-progress,” he said. “All of these games are a tune-up for when the Pac-10 conference starts, and that’s when we want to be ready.”The Women of Troy play Long Beach State at 7 pm PT on Thursday and tip-off against Duke at 11 am PT on Saturday.USC received a handful of votes in both the AP and Coaches Poll this week.last_img read more

Men’s soccer student section bolsters game atmosphere

first_imgThe University of Wisconsin men’s soccer team took matters into its own hands to try to better engage with student fans at its games and created “The Colony.”Although there have been sections of students at games in the past, The Colony gives the Badgers an official student section that sits, or rather stands, right on top of play behind the opposing goal.The idea for The Colony began to grow after the Badgers lost to Rutgers three weeks ago in front of a large and energetic crowd in which students received free admission. Wisconsin head coach John Trask received many compliments about the atmosphere that almost helped Wisconsin pull off a comeback victory.“Rutgers coaching staff said to us after the game that it was one of the best environments they’ve been in,” Trask said. “That night was special, and it was on the Big Ten Network and there were a lot of promotions going on, but boy, not just the 12th man of The Colony, the vibe of the whole place, everybody. I had alums come up to me, I had soccer people from the community, I had former players that played for me the past few years just saying, ‘Wow, this was awesome.’”After a big showing against Rutgers, UW Athletic Department handed out shirts to members of The Colony for the game against St. John’s the following week. Again, a majority of the bleachers were filled with students behind the opposing goalkeeper.Trask believed The Colony was beneficial in the strong second-half performance for the Badgers in their draw.Excitement is building around this extremely young Wisconsin team, just as all of the pieces are coming together. Freshmen forwards Tom Barlow and Mark Segbers are working well together in the front to create scoring opportunities.Wisconsin Badgers redshirt sophomore goalkeeper Casey Beyers has been playing aggressively on the defensive side as well. As the players get comfortable in their roles with the team, results could start turning in favor of the Badgers, who have won one game so far.The Colony could be the deciding factor for close games at home in the future, with a high-energy environment contributing to the players’ energy as they begin to tire late in games.“It’s just incredible. It gets you more excited, more willing to play, maybe make an extra run or something, just because of the atmosphere,” junior defender Adam Lauko said.When the crowd gets into the game, it helps out the Badgers not only offensively, but defensively as well by getting into the goalkeeper’s head.“When we are down and momentum is in the other team’s favor, they’re cheering us on and it really helps us out, especially when the other side can really hear them,” Beyers said. “It’s pretty funny to hear, especially as a goalie, you can appreciate it a little more, but it’s a great time. It makes it feel like a tough game and more exciting and it gives us that extra edge.”Beyers says goalkeepers try to zone everything out, but it can’t always be done.Trask also enjoys the creativity that students are able to show through their cheers and chants, but hopes The Colony can change an outdated attitude about the game of soccer and its fans.“Soccer is a big thing and it’s a social opportunity for people on this campus to get involved in a sport that maybe in the past wasn’t looked at as a real fun environment,” Trask said.The Badgers hope students can use this opportunity to become a fan of Wisconsin soccer, but to also become a soccer fan for a long time coming.“It’s not just potentially being a fan of Wisconsin,” Trask said. “This may be an opportunity where you become a soccer supporter for the rest of your life.”Soccer fandom in the U.S. has expanded rapidly in recent years, as the U.S. had the second-most fans in Brazil for the World Cup behind the home country of Brazil. Trask said he thinks the strong showing from the World Cup could be one of the factors for increasing support for Wisconsin’s soccer squad.As far as the student perspective is concerned, sophomore Matt Foster believes The Colony not only benefits the team but allows the students to have a good time at the games as well.“When a lot of people come, it’s a fun atmosphere, the players feel hyped up, they play for the fans, and it’s a fun time altogether,” Foster said.The young Badger squad should entertain fans when they come to the McClimon Complex, but Trask realizes the team needs to start winning to build a stronger fan base.“We’ve got to start winning some games and getting these guys excited. With this young team that we have, I think they’re pretty exciting to watch play,” Trask said.The Badgers’ next game at the McClimon Complex in front of The Colony is on Oct. 7, when they take on Green Bay.last_img read more

Tipp’s Kervick qualifies for semi-final

first_imgKervick won his heat of the men’s 400 metres in a time of 47.3 seconds and goes on to the second semi-final this afternoon. He says it was all about the execution of the game plan during the race.last_img

Local farmer reflects on farm business during pandemic

first_imgAddThis Sharing ButtonsShare to FacebookFacebookShare to TwitterTwitterShare to MoreAddThisSPRUCE, Mich.— Adam Beckta a local farmer and owner of Wandering Winds Farm as he talks about the changes of his business during COVID–19. Beckta and his wife Madaline started their business almost five years ago when the two wanted to explore the produce side of the food industry.The couple grows a variety of specialty produce, hay, fruit and even makes jam. Local farmers were hit hard financially in the wake of COVID–19 due to the closing of farmer’s markets and restaurants, but for some farm owners like Beckta the pandemic wasn’t all negative.With this new interest, Beckta is in the process of hiring new staff at the farm as well as utilizing online ordering with curb side pick up. Since the reopening of the state, farmers markets are now open with new restrictions.Beckta encourages residents to support local farmers and to take advance of having access to healthy foods close to home.AddThis Sharing ButtonsShare to FacebookFacebookShare to TwitterTwitterShare to MoreAddThisContinue ReadingPrevious League of Women Voters to host forumsNext AG Nessel, Better Business Bureau warn of fake ‘face mask exempt’ cardslast_img read more