The deadline for November Coronavirus Job Retention Scheme claims is approaching. All claims must be submitted no later than Monday 14 December, so we have a few details to share with you so that you can be prepared.
You may well know this now, but just in case…
The government will be paying 80% of employees’ wages for the hours they haven’t worked. This is to be capped at £2,500 per month. These terms are to be reviewed in January.
Monthly deadlines have now been set for claims. These must be submitted within 14 calendar days after the month they relate to. Should this fall on a weekend the deadline is the next working day.
Christmas is always a different period to the rest of the year with regards to payroll. Remember, you can still claim before, during or after your payroll is processed, just as long as your claim is submitted by the deadline.
Check if you’re eligible. The government website has a CJRS calculator which will tell you how much you can claim.
Submit any claims for November in time for the 14 December deadline and be sure to keep any records that support the amount of CJRS grant that you claim. This is in case HMRC needs to check them.
There is plenty of support on the government website. They have been hosting webinars about the support available to help you deal with the economic impacts of coronavirus. You can register for their webinars here.
They also have a helpful step-by-step guide which summarises the latest information on CJRS. You can find the guide here.
We are also keeping our clients up-to-date with the latest information. Visit our COVID-19 resource centre which we are updating with important information on a regular basis. If you’d like these updates straight to your inbox, sign up to our newsletter.
Employees cannot be placed on furlough if the business they work for has not been affected by Coronavirus.
This also applies during any peak holiday periods in late December and early January. If an employee is flexibly furloughed, any time taken as holiday should be counted as furloughed hours rather than working hours.
If a furloughed employee takes holiday, their employer should pay them their normal rate of pay in line with the Working Time Regulations.
For claim periods from 1 December, employers cannot claim CJRS grants for any days that their employee is serving a contractual or statutory notice period, including notice of retirement or resignation.
If employees were on an employers’ payroll on 23 September 2020 (notified to HMRC on an RTI submission on or before 23 September) and were made redundant or stopped working for them afterwards, they can qualify for the scheme if they re-employ them and then place them on furlough.
If you have claimed too much CJRS grant and have not already repaid it, you must notify HMRC and repay the money by the latest of whichever date applies below:
– 90 days from receiving the CJRS money you’re not entitled to
– 90 days from the point circumstances changed so that you were no longer entitled to keep the CJRS grant.
If you don’t do this, you may have to pay interest and a penalty as well as repaying the excess CJRS grant.
You are able to tell HMRC that you have money to repay as part of your next online claim. Alternatively, you can make a repayment online through their card payment service or by bank transfer.
If you received less than you are eligible to claim due to an error made in your claim, you must amend it within 28 calendar days after the month the claim is related to. If your deadline lands on a weekend, you have until the next weekday.
The deadline to amend claims for employees furloughed in November is Tuesday 29 December. Our team are here to help. Feel free to reach out for any further questions you have regarding your claim.