Coronavirus Job Support Scheme (CJRS) Latest
The CJRS has been extended to 31 March 2021 for all parts of the UK; HMRC’s portal is now open for claims.
What’s new in the support available
- From 1 November, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. The UK Government will review the policy in January.
Employers can furlough employees for any amount of time and any work pattern, while still being able to claim the grant for the hours not worked.
- Employers and their employees do not need to have used the scheme before to claim for periods from 1 November.
Employers can claim for employees who were employed on 30 October 2020, as long as they have made a PAYE RTI submission to HMRC between the 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee. This may differ where they have re-employed an employee after 23 September 2020.
All employers with a UK bank account and UK PAYE schemes can claim the grant.
Go to https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme for full eligibility criteria.
- HMRC intend to publish details of employers who use the scheme for claim periods from December, and employees will be able to find out if their employer has claimed for them under the scheme.
- There are now monthly deadlines for claims. Claims for period on/after 1 November must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday. For further details go to https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
- The Job Retention Bonus will no longer be paid in February 2021 and an alternative retention incentive will be put in place at the appropriate time.
What you need to do now
Submit any claims for periods up to 31 October on or before 30 November. Claims for periods up to 31 October will not be accepted after 30 November. Claims are subject to eligibility and the rules in force at the time.
What you need to do for your claims for periods from 1 November
- Read the new guidance – go to https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-using-the-coronavirus-job-retention-scheme
- Agree working hours with your employees you wish to furlough for November and agree any changes to their employment contact.
- Work out how much you can claim for your employees using HMRC’s CJRS calculator and examples.
- Submit any claims for periods from 1 November no later than 14 December.
Employers will need to keep the records that support the amount of CJRS grant they claim, in case HMRC need to check it.
HMRC have a range of live webinars which offer support on changes to CJRS, and how they affect you. To book online, or to view updated guidance, go to GOV.UK and search ‘help and support if your business is affected by coronavirus’.