The Coronavirus Job Retention Scheme has been extended until 30 April 2021. You can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month.
You can claim for employees who were employed on 30 October 2020, as long as you 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 you have made employees redundant, or they stopped working for you on or after 23 September 2020 and you have subsequently re-employed them.
All employers with a UK, Isle of Man or Channel Island bank account and UK PAYE schemes can claim the grant. You do not need to have previously claimed for an employee before the 30 October 2020 to claim.
If an employee asks to be furloughed because they have caring responsibilities resulting from coronavirus, such as caring for children who are at home as a result of school or childcare facilities closing, you can place them on furlough and claim for them under the
CJRS.
Claim deadlines
February 2021 Payroll – 15 March 2021 Deadline
March 2021 Payroll – 14 April 2021 Deadline
April 2021 Payroll – 14 May 2021 Deadline
You can claim before, during or after you process your payroll. If you can, it’s best to make a claim once you’re sure of the exact number of hours your employees will work. This will mean you will not have to amend your claim at a later date.
You do not need to have benefited from the scheme before to make a claim.
In January 2021 HMRC published a list of employers’ names who have claimed CJRS for periods from December 2020 onwards.
From 25 February 2021 HMRC will publish the names, an indication of the value of claims and company registration numbers (for those who have one) of employers who make CJRS claims for periods starting on or after 1 December 2020. The published value of your claim
will be shown within a banded range.
For more information click here
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