Important information on claiming for the Coronavirus Job Retention Scheme

Here are some reminders about key dates for the Coronavirus Job Retention Scheme (CJRS) and actions you might need to take.

Key dates

  • Submit your CJRS claim for periods ending on or before 30‌‌‌ ‌June 2020 by 31‌‌‌ ‌July 2020. This is the last date you can make those claims. You need to have made a claim at any point on or before 31‌‌‌ ‌July to be able to make a claim for future months.
  • From 1‌‌‌ ‌August 2020 the scheme will no longer fund employers’ National Insurance (NI) and pensions contributions for furloughed employees. You will have to make these payments from your own resources.
  • From 1‌‌‌ ‌September 2020 you will have to start contributing to the wages of your furloughed employees. Grants will be for 70% of usual wages in September and 60% in October, but furloughed employees will continue to be entitled to receive at least 80% of their usual wages. You will have to make up the difference from your own resources.

Live HMRC webinars offering more support on changes to the scheme, and how they impact you, are available to book online – go to GOV‌‌‌‌.UK and search ‘help and support if your business is affected by coronavirus’.

Make sure your data is right

It’s important that you provide the data HMRC needs to process your claim. Payment of your grant may be at risk or delayed if you submit a claim that is incomplete or incorrect. If you are claiming for 100 or more employees, please use HMRC’s standard template to submit your employees’ details. It is important that you submit the correct data (including National Insurance numbers) in the correct format. You can find the template by searching ‘Job Retention Scheme template download’ on the GOV‌‌‌‌.UK website.

More information about the Job Retention Bonus

A reminder that the Job Retention Bonus is a one-off payment of £1,000 to employers who have claimed under CJRS for each furloughed employee who remains continuously employed until at least 31‌‌‌ ‌January 2021. More information about this scheme will be available on 31‌‌‌ ‌July.

Incorrect claims

CJRS grants are to cover the costs of your furloughed employees’ wages (and related payroll taxes, National Insurance and pension contributions until 31‌‌‌ ‌July). HMRC may withhold or recover grants if they are claimed based on dishonest or inaccurate information and HMRC are currently in the process of contacting a number of employers nationally to check that they have claimed the correct amount.

If you feel you may have made an incorrect claim that meant you claimed too much, you can let HMRC know as part of your next online claim without needing to call them. If you have made an error and do not plan to submit further claims, or you have claimed less than you were entitled to, you can contact HMRC by searching ‘Contact HMRC’ on the GOV‌‌‌‌.UK website.