Statement from GOV.UK: The Coronavirus Job Retention Scheme is changing: From 1 July, employers can bring back to work employees that have previously been furloughed for any amount of time and any shift pattern, while still being able to claim CJRS grant for their normal hours not worked. When claiming the CJRS grant for furloughed hours employers will need to report and claim for a minimum period of a week. The scheme will close to new entrants from 30 June. From this point onwards, employers will only be able to furlough employees that they have furloughed for a full 3 week period prior to 30 June. This means that the final date by which an employer can furlough an employee for the first time will be 10 June, in order for the current 3 week furlough period to be completed by 30 June. Employers will have until 31 July to make any claims in respect of the period to 30 June. Further guidance on flexible furloughing and how employers should calculate claims will be published on 12 June. READ THE FULL BULLETIN HERE

You make your claim HERE

  1. You must be registered for PAYE online for employers HERE to make your claim
  2. If you register & get a final page saying cannot set up or already linked, check old email for Government Gateway ID and use lost password link or RESET (but only if you have access to the original email address used to register)
  3. You should use the HMRC calculator & or calculation methodology from the examples shown HERE
  4. You should print the screen with the claim reference number on it in case of queries.
  5. Only submit one claim per pay period – you can’t submit another claim for overlapping periods; this means that in each claim you should include all furloughed employees paid during that period.
  6. You can only claim for furlough periods that end a maximum 14 days in the future.
  7. Save and return option now added. (No amend after submitting)
  8. Double check all of the information in the claim before you submit it, including your bank details.

To make a claim, you will need:

to be registered for PAYE online
your UK bank account number and sort code
your employer PAYE scheme reference number
the number of employees being furloughed
each employee’s National Insurance number
each employee’s payroll or employee number (optional)
the start date and end date of the claim
the full amount you’re claiming for including employer National Insurance contributions and employer minimum pension contributions
your phone number
contact name i.e. your name (the employer’s name)

After you’ve claimed
Once you’ve claimed, you’ll get a claim reference number. HMRC will then check that your claim is correct and pay the claim amount by BACs into your bank account within 6 working days.

You must:

keep a copy of all records for 6 years, including:
the amount claimed and claim period for each employee
the claim reference number for your records
your calculations in case HMRC need more information about your claim
tell your employees that you have made a claim and that they do not need to take any more action
pay your employee their wages, if you have not already
You must pay the full amount you are claiming to your employee, even if your company is in administration. If you’re not able to do that, you’ll need to repay the money back to HMRC. The same applies in relation to employer NICs and pension contributions you claim regarding your employee. The full amount you claim in respect of these must be paid or you will need to repay the money back to HMRC.

Employers cannot enter into any transaction with the worker which reduces the wages below this amount. This includes any administration charge, fees or other costs in connection with the employment.