The CJRS has been extended to 31 March 2021 for all parts of the UK and HMRC has updated its guidance.
From 1 November the Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. The government will review the terms of the scheme in January.
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.
Claims for furlough days in November 2020 must be submitted by 14 December 2020. This is a tight deadline, so it is important we work together to get any claims submitted promptly.
If you have made a claim remember to submit any claims for periods up to 31 October on or before 30 November – they will not be accepted after this date.
Remember to keep any records that support the amount of CJRS grant you claim, in case HMRC needs to check them. You can view, print or download copies of your previously submitted claims by logging onto your CJRS service on GOV.UK.
We can also guide you through the information you need to gather, ensure you follow the rules and record any changes of employment terms with your employees.
Please talk to us about example Board minutes and notes of meetings with employees.
Please talk to us about making a claim, we have helped many clients through these troubled times, and we want you to know we are here to support you!
See also here for more information.