Claim for wages through the Coronavirus Job Retention Scheme

The Gov.uk website has now been updated with further information such as the Coronavirus Job Retention Scheme end date. You can also find when claims for September must be submitted. Find out more here.

April CJRS claims

If you haven’t already submitted your April furlough claims, you must do so by the deadline of Friday‌‌ ‌14‌‌ ‌May.

Employers can currently claim 80% of furloughed employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, to the end of June.

You can claim before, during or after your payroll is processed. It’s best to provide the exact number of hours your employees will work, so you don’t have to amend the claim later.

What you need to do now

  1. Check if you're eligible and work out how much you can claim using CJRS calculator and examples.
  2. Submit any claims for April no later than Friday‌‌ ‌14‌‌ ‌May.
  3. Keep records that support the amount of CJRS grants claimed, in case HMRC needs to check them.

You must pay the associated employee tax and National Insurance contributions to HMRC. If you don’t do that, you will need to repay the whole of the CJRS grant, as this is a condition of applying for the grant.

CJRS eligibility for claim periods from May

If you have employees who have previously been ineligible for the CJRS, as they were not on your payroll on 30 October 2020, they may be eligible for periods from 1 May 2021 onwards.

For claim periods from May, employers can now claim for eligible employees who were on their PAYE payroll on 2 March 2021. This means the employer must have made a PAYE Real Time Information (RTI) submission between 20 March 2020 and 2 March 2021, notifying HMRC of earnings for that employee.

Employers and their employees do not need to have benefitted from the scheme before to make a claim, as long as they meet the eligibility criteria.

You can find everything you need to know about the CJRS on GOV‌‌.UK by searching 'Job Retention Scheme'.

Coronavirus Job Retention Scheme (CJRS) (01/04/2021)

CJRS has been extended until 30 September 2021. The current guidance on furlough is available here.

Find out more about how the scheme has changed here.

Correcting CJRS Claims

Some employers made CJRS claims for the periods to 31 July and didn’t include an amount for employer’s NIC in those claims. For periods from 1 August onwards the employer’s NIC liability can’t be included in CJRS claims. All Employers should therefore review their likely class i NIC liability for the whole of 2020/21.

Read more in our latest blog

Frequently asked questions about the CJRS

You can find everything you need to know about the CJRS on GOV‌‌.UK by searching 'Job Retention Scheme', and here are some answers to the most common questions that employers have been asking HMRC recently:

How much can my clients claim through the CJRS?

The UK Government will continue to pay 80% of furloughed employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, to the end of June.

In July, CJRS grants will cover 70% of employees' usual wages for the hours not worked, up to a cap of £2,187.50. In August and September, this will then reduce to 60% of employees’ usual wages up to a cap of £1,875.

Employers will need to pay the difference from July, so that they continue to pay their furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month.

Employers must also pay the associated employee tax and National Insurance contributions to HMRC. If they don’t do that, they’ll need to repay the whole of the CJRS grant to us.

Can a CJRS grant be used to pay for holiday leave?

If employers have furloughed employees because of the impact of the pandemic on their business, they can claim under the CJRS for periods of paid leave their employees take while on furlough, including for bank holidays. Employers should not place employees on furlough just because they are going to be on leave.

If an employee is furloughed for only some of their hours, employers can count all time taken as holiday as furloughed hours, rather than working hours. This means employers can currently claim for 80% of their employee’s usual wages when they’re on leave.

In line with the Working Time Regulations, if a furloughed employee takes holiday employers should make sure they are calculating the correct holiday pay, and not simply continuing to pay the 80% they receive through the CJRS. They may need to top up their employees’ pay to 100% of their normal hourly rate or salary. You can find more information on GOV.UK.

Statutory Sick Pay

The government is supporting SMEs and employers to cope with the extra costs of paying COVID-19 related Statutory Sick Pay (SSP) by refunding eligible SSP costs. This will enable staff to get Statutory Sick Pay (SSP) from the first day they self-isolate and cannot work, rather than waiting 3 days.

If you’re an employer who pays more than the current rate of SSP you can only claim the current rate amount.

The repayment will cover up to 2 weeks starting from the first day of sickness, if an employee is unable to work because they either:

  • have coronavirus
  • cannot work because they are self-isolating at home
  • are shielding in line with public health guidance

Coronavirus eligibility

Employees qualify for SSP if they meet the criteria and cannot work if any of the following apply:

  • you or someone you live with has coronavirus symptoms or has tested positive for coronavirus
  • you’ve been notified by the NHS or public health authorities that you’ve been in contact with someone with coronavirus
  • someone in your ‘support bubble’ (or your ‘extended household’ if you live in Scotland or Wales) has coronavirus symptoms or has tested positive for coronavirus
  • you’ve been advised by a doctor or healthcare professional to self-isolate before going into hospital for surgery

You could also get SSP if you’ve been advised to take extra precautions because you’re at very high risk of severe illness from coronavirus (known as ‘shielding’).

You cannot get SSP if you’re self-isolating after entering or returning to the UK and do not need to self-isolate for any other reason.

Government informationCheck if you can claimEmployer guideSSP calculator

Expenses and benefits

The coronavirus pandemic and following imminent lockdown impacted everyone overnight. With many people having to work from home or becoming furloughed, there are wide ranging financial impacts, some of which you may be able to claim for.

  • Are you working from home?
  • Are you living away from home?
  • Do you have a company car that you are not using due to working from home?

Read more information

Need advice?

If you’re feeling unsure or confused, we can guide you through the very latest COVID-19 financial support measures relevant to your circumstances.

Get in touch and we’ll find the best member of our team to handle your enquiry.

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Coronavirus advice

To help you keep your business operating, we’ve made it easy to access the correct and most up-to-date information. Below, you’ll find information on government support for businesses and individuals and practical advice to help you to manage your business through this unusual period.