Statutory Instruments
2021 No. 487
Employment
The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) (Amendment) (No. 2) Regulations 2021
Made
20th April 2021
Laid before Parliament
21st April 2021
Coming into force
30th April 2021
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 228(4) and 236(5) of the Employment Rights Act 1996( 1 ).
Citation, commencement and extent
1. —(1) These Regulations may be cited as the Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) (Amendment) (No. 2) Regulations 2021 and come into force on 30th April 2021.
(2) These Regulations extend to England and Wales and Scotland.
Amendment of the Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020
2. The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020( 2 ) are amended as follows.
Amendment of regulation 2 (interpretation)
3. In regulation 2(1), in the definition of “Coronavirus Job Retention Scheme”, for “30th April” substitute “30th September”.
Amendment of regulation 3 (calculation of a week’s pay in relation to furloughed employees)
4. In regulation 3(2)(a), for “30th April” substitute “30th September”.
Amendment of regulation 8 (calculation of a week’s pay in relation to employee with no normal working hours)
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 ( 3 ) . ” .
Paul Scully
Parliamentary Under Secretary of State
Department for Business, Energy and Industrial Strategy
20th April 2021
S.I. 2020/814 , as amended by S.I. 2020/1296 and 2021/177 .
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.