Details of extended CJRS has been published by HMRC. Here is the information you need to help with claims.
What you need to do for the claims – for periods from 1 November (HMRC email 10 November)
- Read the new guidance – go to GOV.UK and search ‘Extension to the Coronavirus Job Retention Scheme’ – to check if your employees are eligible.
- Ensure you have agreed working hours with any employees you wish to furlough for November and have agreed any changes to their employment contracts.
- Work out how much you can claim for your employees using HMRC CJRS calculator and examples. Search for ‘Calculate how much you can claim using the Coronavirus Job Retention Scheme’ on GOV.UK.
- Submit any claims for periods from 1 November no later than 14 December.
You can read How much you can claim using CJRS
The key facts are:
The CJRS is being extended until 31 March 2021.
The government will review the scheme in January 2021.
30 November 2020 is the last day employers can submit or change claims for periods ending on or before 31 October 2020.
The CJRS will remain open until 31 March 2021. From 1 November 2020 employers can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month.
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.
They do not need to have previously claimed for an employee before the 30 October 2020 to claim for periods from 1 November 2020.
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 might need to contribute towards the cost of their furloughed employees’ wages for these periods.
For periods from 1 November 2020, they will need to pay for the cost of employer NICs and pension costs.
You can read more guidance on Claim for Wage Costs through CJRS #
We can help
Please talk to us about getting Government support during these tough times. We are here to help and can work plans out with you. Contact us at firstname.lastname@example.org