Updated guidance has now been issued by the Government in respect of the Coronavirus Job Retention Scheme (“CJRS”). Key points are as follows:
- There are monthly submission deadlines for CJRS claims – claim periods from 1 November must be submitted within 14 calendar days after the month you’re claiming for. For example, claims made in respect of November must be made by 14 December. If the claim deadline falls on a weekend then the claim can be submitted the next working day.
- The employees’ reference pay and usual hours to be used as the basis for a CJRS calculation, are as follows:
Employees on fixed pay, employed after 20 March 2020 or not eligible for the original CJRS
Last pay period prior to 30 October 2020
Employees on variable pay/hours, employed after 20 March 2020 or not eligible for the original CJRS
Average of the tax year 2020/21 (from 6 April 2020) up to the start of the furlough period
Employees previously eligible for the CJRS (whether they were furloughed or not)
Same calculation as the original CJRS:
Employees on fixed pay – last pay period prior to 19 March 2020
Employees on variable pay/hours – the higher of: – wages earning in the corresponding calendar period in the 2019-20 tax year; or average wages in the 2019-20 tax year
- CJRS claims will continue to be submitted via an employer’s/agents government gateway account.
- HMRC intends to publish details of employers who use the scheme (for claim periods from 1 December), enabling employees to check if their employer has claimed for them under the CJRS.
If you have any questions please feel free to contact us.