I don’t live in the same home as my child’s other parent. Can my child move between each house?

As an occupier of premises, you owe a duty of care to your visitors to take reasonable care to see that the visitor will be reasonably safe in using your premises.

It is therefore essential that you are taking reasonable steps and strictly adhering to up-to-date Government advice in all aspects of your business to avoid any potential liability.

Failure to follow Government advice could leave you vulnerable to claims for compensation for pain and suffering should a visitor on your premises contract Covid-19.

However, each case will be fact-specific and it would be very difficult for a visitor to establish that they contracted Covid-19 specifically from those premises (as opposed to being exposed to the virus anywhere else).

If someone suggests that they are going to make a claim make sure that you report matters to your insurer or insurance broker immediately.

If it is not possible to find work for the employee to do at home, you do have the option of putting the employee on furlough.

The Construction Leadership Council (with backing from the Government) has issued practical guidance and draft pro-forma documents to enable all parties involved in the construction supply chain to enter into collaborative and open dialogue about applications for extensions of time and additional payment and to minimise potential disputes. The guidance can we downloaded here

The draft letters and notices included in the guidance have been prepared on the basis of the standard JCT Design and Build 2016 and NEC 3/4 Engineering and Construction Contract (Option A) and parties will need to make sure that they are completed/adjusted to comply with their own specific contracts.

The Cabinet Office has also issued a general statement calling on parties to contracts adversely affected by C-19 to act responsibly and fairly and to support national efforts to protect jobs and the economy.

The scheme is being administered by HMRC under a new online portal that has been set up. It applies to businesses, charities, recruitment agencies, individuals who employ a nanny, administrators (where there is a reasonable likelihood of re-hiring the workers) and public authorities.

All employers with a UK payroll can apply as long as you have:

• Created and started a PAYE payroll scheme on or before 28 February 2020
• Enrolled for PAYE online (which can take up to 10 days)
• A UK bank account.

To make a claim you will need:

• The number of employees being furloughed
• The start and end date of the claim
• The name and National Insurance Numbers for each furloughed employee
• Your employer PAYE reference number
• To be registered for PAYE online
• The Self-Assessment Unique Taxpayer Reference, Corporation Tax Unique Taxpayer Reference or Company Registration Number as appropriate for your entity
• Your UK bank account details and sort code
• Your name and contact number
• Your organisation’s registered name
• Your organisation’s billing address
• The full amounts you are claiming for including:
  • Employee wages
  • Employer national insurance contributions
  • Employer minimum pension contributions

For claims for those who are flexibly furloughed you will also need:

• the number of usual hours the employee would work during the claim period
• the hours the employee has worked or will work during this period
• you will also need to keep a record of the number of furloughed hours that the employee has or will be furloughed for.

You will need the above information ready before you access the system to make a claim. You will also need to have calculated the amounts claimed in advance as the application needs to be completed in one session. You can currently save one draft of the application and it must be completed within 7 days of starting it.

The Government has issued a step-by-step guide for employers who wish to make a claim under the scheme which can be found using the link below. It contains useful information about calculating the payments claimed. You will need to register for a Government Gateway ID and password if you do not yet have one in order to access the portal.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/880099/Coronavirus_Job_Retention_Scheme_step_by_step_guide_for_employers.pdf

If you use an agent who is authorised to act for you for PAYE purposes, they will be able to make a claim on your behalf. If you use a file only agent (who files your RTI return but doesn’t act for you on any other matters) they won’t be authorised to make a claim for you and you will need to make the claim yourself. A file only agent can assist you in obtaining the information required to make a claim (listed above). If an agent makes a claim on your behalf you will need to tell them which bank account you would like the grant to be paid into.

For claims for fewer than 100 employees you will need to input the details separately for each employee. If claiming for more than 100 employees you can upload a file with the information instead. The file should include the following information for each furloughed employee: name, National Insurance number, claim period and claim amount, payroll/employee number (optional). You will also need to include details of hours normally worked, actual hours worked and hours furloughed for those who are flexibly furloughed.

The need to demonstrate the impact of coronavirus on your business is not one of the criteria listed above about who can make a claim, so the government does not appear to intend to set a specific test to determine if a business is “severely impacted by coronavirus”. You are not required to explain the impact of Coronavirus on your business when submitting your claim.

HMRC will retain the right to audit any claim retrospectively. You must keep records for 6 years including:

• the amount claimed and claim period for each employee
• the claim reference number
• you calculations for each claim
• details of hours usually worked and hours actually worked for flexibly furloughed employees.

You must tell your employees that you have made a claim under the scheme, and you must continue to pay their wages during this time.

An obvious cost cutting measure is to reduce salaries, either temporarily or permanently. If you are to seek a reduction in salaries, this should be done fairly – either across the board or by selecting teams/individuals based on objective business reasons.

Note that this cannot be imposed without significant risk. Without agreement, this would need fair selection and consultation.