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Key information relating to all requests

Fair Processing notice

The information provided through this form will be processed in accordance with the Data Protection (Bailiwick of Guernsey) Law, 2017. For the purpose of your application for the Coronavirus Payroll Co-funding scheme, your information may be required to be shared with the SoG Shared Transactional Service Centre, the Revenue Service and Income Support. For more information on how your personal data will be processed for this purpose, please see our fair processing notice which can be found at COVID-19 Fair Processing Notice - 1 February 2021.pdf (gov.gg), by emailing business.support@gov.gg or alternatively a hard copy can be requested by calling 01481 743803 (Mon - Fri, 9am - 5pm).

Submission of requests for reimbursement - Payroll Co-funding Scheme

Should the request be established, payments will be made following submission of a 'Coronavirus Payroll Co-funding Reimbursement Form', evidenced to show that the employer has made the payment to the employees (such as a payroll extract). The Reimbursement forms are to be submitted monthly, and every effort will be made to process requests promptly, aided through daily payment runs at the SoG Transactional Shared Service Centre.

Tax treatment for employers - Payroll Co-funding Scheme

As an employer, you will still need to run your payroll and deduct tax and social insurance as normal. Example, if you are paying an employee the equivalent of Guernsey's minimum wage for 35 hours you will need to record the payment of £306.25 gross to the employee, deduct tax and social insurance as normal and then actually pay the individual the net amount. The co-funded payroll payment you receive from the States of Guernsey as an employer is taxable, however as a gross payment you make to your employee would be tax deductible, this is overall net neutral to the business.

Impact of Payroll Co-funding on other benefits claimed by employees

Any earnings paid through the Coronavirus Payroll Co-funding scheme will need to be treated as income. The result would be a corresponding reduction in benefits from the other benefits schemes and the likely result that the employee was no longer eligible for support from these benefit schemes (if being claimed). This applies to the Hardship Fund, Income Support, and Unemployment Benefit (in this last example, even if a person is not actually working, if they are being paid for hours then they are not unemployed). Your employees can discuss such issues and the impact on any benefits being claimed with the Income Support Team.

Publication of details of Payroll Support Scheme claimants

To ensure transparency of ongoing payroll co-funding, the Policy and Resources Committee retains the right to publish summarised and anonymised information on Business Support payments made from public funds put in place as a result of the COVID-19 pandemic.