As part of the range of measures introduced as a result of the Covid-19 outbreak, HMRC confirmed in ERS Bulletin 35, issued 8 June 2020 that payments made under the Coronavirus Job Retention Scheme (CJRS) will constitute salary and therefore SIP contributions can continue to be deducted from these payments.

Where participants are temporarily unable to contribute to a SIP scheme because they have been furloughed or are on unpaid leave due to coronavirus, there is no effect on membership of the scheme, but they will not be allowed to make up for those missed deductions later.

Revised guidance is included at ETASSUM24330.

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