COVID-19 Resources

Acas’s Advice for Employers and Employees

It is updated daily, and covers:

• Social distancing and vulnerable people
• Self-isolation and sick pay
• If the employer needs to close the workplace
• If an employee needs time off work to look after someone
• If someone has coronavirus symptoms at work
• Good practice steps for employers

Click here to view the Acas website

Working from home (Acas)

Employers and employees should be practical, flexible and sensitive to each other’s situation when working from home because of the coronavirus (COVID-19) pandemic. Employers should:

• talk to their employees and workers about working from home arrangements
• consider which roles and tasks can be done from home – this might involve doing things differently and not assuming a role cannot be based at home
• support employees to adjust to remote working
• consider individual employees’ needs, for example anyone with childcare responsibilities, a long-term health condition or a disability
• write down the arrangements that have been agreed so everyone’s clear

To help prepare their workplace, employers can:

• use the preparing for homeworking questionnaire from CIPD
• join free Acas webinars on coronavirus workplace advice

Working from home & childcare (Acas)

Employees who are looking after children should talk to their employer. The employer should be sensitive and flexible towards the employee’s situation. Employers and employees may be able to agree a more flexible homeworking arrangement.

Examples of this could include:

• working different hours
• agreeing that the employee may not be able to work a full day or a full week
• reducing work targets
• being flexible about deadlines where possible

The same approach may be needed if an employer is caring for someone else, for example an older relative or someone who’s ill. An employee’s circumstances may change so they’re no longer able to work from home. Find out more coronavirus advice for employers and employees.

Keeping in touch (Acas)

Employers and employees should keep in touch regularly. This should include regular communication between:

• individual employees and their managers
• employees who need to work together
• team members

This might involve new ways of working, for example using video or conference calling technology.

Checking how systems are working (Acas)

Employers should regularly assess how their systems and temporary arrangements are working and make any improvements. This might include looking at:

• if IT systems can handle the number of staff working from home
• the level of IT support for homeworkers
• extra equipment that could be posted or collected, for example headsets or stationery

Health & Safety (Acas)

By law, employers are responsible for the health and safety of all employees, including those working from home.

Employer responsibilities

During the coronavirus pandemic, it’s very unlikely that employers can carry out usual health and safety risk assessments at an employee’s home. However, an employer should still check that:

• each employee feels the work they’re being asked to do at home can be done safely
• employees have the right equipment to work safely
• managers keep in regular contact with their employees, including making sure they do not feel isolated
• reasonable adjustments are made for an employee who has a disability

If changes are needed, employers are responsible for making sure they happen.

Closure of crematoriums and cemeteries
The Health Protection (Coronavirus, Restrictions)(England) Regulations 2020. Further Restrictions and closures during the emergency period s.5 (8) reeds:-

(8) A person who is responsible for a crematorium or burial ground must ensure that, during the emergency period, the crematorium is closed to members of the public, except for funerals or burials.

The Deceased Management advisory Group (DMAG), which is made up of several organisations within the funeral sector, have had video conference meetings with various government groups to gain clarification as to the exact meaning of this legislation as the wording was ambiguous and subsequently different authorities have interpreted it in their own ways. The following advice has been developed using information and direction from DMAG and the Institute of Cemetery and Crematorium Management (ICCM).

Section 5 (8) of the Health Protection (Coronavirus, Restrictions) (England) Regulations 2020 requires those responsible for crematoria to close them except for funerals. This requirement to close would also include a cemetery if the crematorium is situated in the cemetery, which could then only be open for burials. The regulation does not apply to other cemeteries, which can stay open.

In Wales, the Welsh Government has reversed an earlier decision that the Health Protection (Coronavirus, Restrictions) (Wales) Regulations 2020 applies to cemeteries and crematoria, and that now only crematoria should be closed, except for funerals. If the crematorium is in a cemetery that cemetery should also be closed, except for burials.

If you do need to close your cemetery, or the Council feel it is a precaution they need to take, click here to view the model notice in the SLCC Advice Library.

Electronic transmission of documents
Coronavirus Act 2020 (Commencement No. 1) Regulations 2020

2. The following provisions of the 2020 Act come into force immediately after these Regulations are made—

(a) section 18 and schedule 13 (registration of deaths and still-births etc.);

(b) section 19 (confirmatory medical certificate not required for cremations: England and Wales); and

The passing of these regulations means that in England and Wales, Registrars can send the disposal certificate to burial or cremation authorities via electronic means

• The provisions also allow for the electronic transfer of documents relating to the certification and registration process (e.g. transfer of the MCCD from the medical practitioner to the registrar and the form for burial or cremation (the Green), from the registrar to the relevant authority).
• It is not envisaged that scanned documents should be received via a third party.
• Under this arrangement these documents can be scanned or photographed and sent as an attachment, though a wet signature is still required on the original.
• Disposal forms can be completed manually and similarly scanned or photographed for onward sending. Registrars should engage to find an email address for the relevant authority (local burial and crematorium authority); which could be a local authority shared mailbox (as long as the relevant person at the crematorium or cemetery can access it) as well as an address for returning counterfoils.
• After the emergency period, arrangements should be made to have all original forms sent to the register office to be processed in the normal manner.

In England and Wales, a confirmatory medical certificate (Cremation Form 5) is no longer required for cremations. A Medical Certificate (Cremation Form 4) and an Authorisation of cremation of deceased person by medical referee (Cremation Form 10) are still required.

Any large or small employer can apply to put workers on temporary leave or “furloughed” status. The government will then pay them cash grants of 80 per cent of their wages up to a cap of £2,500, providing they keep the worker employed. They will receive the grant from HMRC.

All UK organisations can self-certify that it has furloughed employees. The scheme will cover the cost of wages backdated to March 1. All UK-wide employers with a PAYE scheme will be eligible, including the public sector, local authorities and charities.

The scheme will be open initially for at least 3 months. But the Government will extend it for longer if necessary. There is no limit on the amount of funding available for the scheme. · The Government expects the first grants to be paid within weeks. HMRC are working night and day to get the scheme up and running and we’re aiming to get it done before the end of April. Existing systems are not set up to facilitate payments to employers.

Do individuals still have to pay tax on this?
Yes – individuals will pay Income Tax and National Insurance on any payments received through this scheme as they are replacement for income in line with normal practise for benefits or grants that replace income.

Will this cover the cost of employer National Insurance contributions and employer pension contributions?
Yes – employers will be able to apply for a grant to cover the Employer National Insurance contributions and minimum automatic enrolment pension contributions on paying the lower of 80% of regular salary or £2,500 per month.

How will this work for those on zero-hour/flexible contracts/agency workers?
This scheme aims to support all those employed through the PAYE system regardless of their employment contract, including those on zero-hour contracts. Zero-hour and flexible contracts can cover a whole range of working arrangements.

The 80% grant is applied to the higher of: (1) the earnings in the same pay period in the previous year; or (2) the average earnings in the whole previous 12 months (or fewer if they have worked for less time than this, including a part month calculation if they were taken on in February).

Can a business furlough someone after hearing the announcement and then claim back to March 1st even though they had been working that whole time?
No – the scheme is backdated to March 1st with a view to covering those who have already been made redundant as a result of the coronavirus.

What about employees taken on after 1 March?
They are excluded from the scheme.

To qualify, does the business need to be ‘essential’?
No, all businesses which employ and pay workers through the PAYE system are eligible.

Why are you not supporting me if my hours are reduced?
The scheme is designed to help those who otherwise would have been made unemployed. It recognises that some people will work fewer hours. The Government have strengthened the welfare system to support those whose hours change including an increase to the UC standard allowance and the working tax credit basic element. This builds on the initial package announced at Budget including enhancements to contributory employment support allowance, which will now be available from day 1 and making advances for all new UC claimants available online with no requirement to attend a job centre.

Furloughing Staff under the Job Retention Scheme

The online guidance from the Government is confusing for parish councils. Having discussed this with our colleagues at NALC we have taken a pragmatic view that avoids issues of double taxation. Where a role is still required e.g. the clerk, then this should not be furloughed as the continues but is most likely being carried out from home. You cannot furlough an employee whose hours have been reduced. The employee must be given no work and cannot “volunteer” for the employer.

The Government expects that most public authorities will not furlough staff or claim the funding. Existing budgets and precepts contain funding for these salaries. The exceptions are, in our view, likely be in those parish councils that rely on commercial income from community centres, markets, carparks and other income generating activities. In those cases it may be appropriate to furlough staff where the closure of a facility means there is no work for them to undertake. The wider policy objective here is to avoid redundancies/job losses as a result of work being unavailable. It is also important that councils are not “profiting” from the Coronavirus situation.

The full HMRC guidance can be read here.

We advise councils when considering furlough to assess whether the post can be carried out (with appropriate social distancing measures in place), how the post is funded and whether furloughing is appropriate. Document your reasons fully so that you have an audit trail.

Some examples to consider when contemplating furloughing staff

Example 1:

a large town council has a thriving market generating income of more than £200,000 per annum. This has been closed and there are 3 market staff for whom there is no work. Their posts are not funded by the precept. In these circumstances we consider furloughing would be appropriate.

Example 2:

a small parish has an admin assistant. The Parish has no income other than the precept and some bank interest. It has budgeted for the role for the year and included it in the precept. In these circumstances it would not be appropriate to furlough the employee even if there is no work available. This is because the post has been funded by public taxation.

Support for businesses through the Coronavirus Job Retention Scheme

Under the Coronavirus Job Retention Scheme, all UK employers will be able to access support to continue paying part of their employees’ salary for those employees that would otherwise have been laid off during this crisis.

Eligibility

All UK businesses are eligible.

How to access the scheme

You will need to:

• designate affected employees as ‘furloughed workers,’ and notify your employees of this change – changing the status of employees remains subject to existing employment law and, depending on the employment contract, may be subject to negotiation
• submit information to HMRC about the employees that have been furloughed and their earnings through a new online portal (HMRC will set out further details on the information required)

HMRC will reimburse 80% of furloughed workers wage costs, up to a cap of £2,500 per month. HMRC are working urgently to set up a system for reimbursement. Existing systems are not set up to facilitate payments to employers.

Deferred VAT payments

We will support businesses by deferring Valued Added Tax (VAT) payments for 3 months.

VAT

For VAT, the deferral will apply from 20 March 2020 until 30 June 2020.

Eligibility

All UK businesses are eligible. This includes parish councils who are registered for VAT.

How to access the scheme

This is an automatic offer with no applications required. Businesses will not need to make a VAT payment during this period. Taxpayers will be given until the end of the 2020 to 2021 tax year to pay any liabilities that have accumulated during the deferral period. VAT refunds and reclaims will be paid by the government as normal.

The government, in consultation with industry, has produced guidance to help ensure workplaces are as safe as possible. All of the guides can be viewed here.

Of these 8 guides which cover a range of different types of work, local councils will find the ones on outside work, offices and vehicles most relevant. Some councils operate more than one type of workplace, such as an office, have outside workers and may have work vehicles. You may need to use more than one of these guides as you think through what you need to do to keep people safe.

The 5 basic principles underpin the guides.

1. Work from home, if you can

All reasonable steps should be taken by employers to help people work from home. Staff should be informed by their employer about when their workplace will open.

2. Carry out a COVID-19 risk assessment, in consultation with workers or trade unions

This guidance operates within current health and safety employment and equalities legislation and employers will need to carry out COVID-19 risk assessments in consultation with their workers or trade unions, to establish what guidelines to put in place. If possible, employers should publish the results of their risk assessments on their website and we expect all businesses with over 50 employees to do so.

3. Maintain 2 metres social distancing, wherever possible

Employers should re-design workspaces to maintain 2 metre distances between people by staggering start times, creating one way walk-throughs, opening more entrances and exits, or changing seating layouts in break rooms.

4. Where people cannot be 2 metres apart, manage transmission risk

Employers should look into putting barriers in shared spaces, creating workplace shift patterns or fixed teams minimising the number of people in contact with one another, or ensuring colleagues are facing away from each other.