Employers wishing to make a claim under the Coronavirus Job Retention Scheme (CJRS) can now do so as the claim facility is now open. To make a claim, employers will need to be registered for PAYE Online. Employers must also have a UK bank account into which the claim money will be paid.
CJRS was initially open for three months and was backdated from 1 March 2020 to the end of May. It has now been extended until the end of June and will be kept under review and extended further if necessary.
HMRC has emailed two million employers providing a link to a five-step guide to claiming, and has warned them to be aware of the scams that are circulating. To make a claim employers (or their agents) must provide the following:
• employer PAYE reference; • the number of employees being furloughed; • for each furloughed employee, their National Insurance number; • the start and end date of the claim; • the full amount being claimed (including associated employer’s National Insurance contributions and minimum employer pension contributions); • phone number, employer’s name and a contact name; • the employer’s corporation tax or self-assessment unique tax reference or company registration number.
A claim can be made by an agent who is authorised to act for the employer for PAYE purposes, but not by an agent who is only authorised to file on behalf of the employer.
Claims can be made online at www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme. HMRC will check claims and employers should receive the money into their accounts within six days. Claims can be made for furloughed employees who were on the payroll on 19 March 2020 and in respect of whom an RTI submission had been made to HMRC by that date. A claim can be made for 80% of the employee’s wages (capped at £2,500 per month), plus the associated employer’s National Insurance and minimum pension contributions. Claims can also be made for employees who were made redundant or stopped working for the employer on or after 28 February 2020 and who are put back on the payroll after that date. The minimum furlough period is three weeks, and furloughed employees cannot work for the employer while furloughed. For full time or part-time employees, the claim is based on their normal salary. Where an employee’s pay varies, the claim can either be based on their earnings for the same pay period in the previous year or on their average earnings for 2019/20.
For a list of useful links in connection with the Coronavirus Job Retention Scheme please click here.
20/04/2020
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