New Coronavirus Job Retention Scheme (CJRS) guidance is now available on GOV.UK. To check if you are eligible and to get ready to claim, go to GOV.UK and search ‘Coronavirus Job Retention Scheme’.
You can start to apply for CJRS online from Wednesday 11 November – for periods from 1 November. You will need to submit any claims for November by 14 December.
What’s new in the support available
- CJRS has been extended to 31 March for all parts of the UK. From 1 November, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. The UK Government will review the policy in January.
- Employers and their employees do not need to have used the scheme before to claim for periods from 1 November. Go to GOV.UK for full eligibility criteria.
- HMRC intend to publish details of employers who use the scheme for claim periods from December, and employees will be able to find out if their employer has claimed for them under the scheme.
- There are now monthly deadlines for claims. Claims for period on/after 1 November must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday. For further details go to GOV.UK and search ‘Claim for wages through the Coronavirus Job Retention Scheme’.
- The Job Retention Bonus will no longer be paid in February 2021 and an alternative retention incentive will be put in place at the appropriate time.
- The launch of the Job Support Scheme has also been postponed.
What you need to do for your claims – for periods from 1 November
- Read the new guidance – go to GOV.UK and search ‘Extension to the Coronavirus Job Retention Scheme’ – to check if you are eligible.
- Agree working hours with your employees you wish to furlough for November and agree any changes to their employment contact.
- Work out how much you can claim for your employees using HMRC CJRS calculator and examples on GOV.UK.
- Submit any claims for periods from 1 November no later than 14 December.
Employers will need to keep the records that support the amount of CJRS grant they claim, in case HMRC need to check it. Employers and authorised agents can view, print or download copies of previously submitted claims by logging onto their CJRS service on GOV.UK.
Employer claim information that HMRC will make public
From December 2020, HMRC will publish employer names and for companies and Limited Liability Partnerships (LLPs), the company registration number of those who have made claims under the scheme for the month of December onwards.