International Association of Accounting Professionals

Deadline looming for CJRS claims

HMRC is writing to agents to remind them that Coronavirus Job Retention Scheme (CJRS) claims for December must be submitted no later than Thursday 14 January.

Claims can be made before, during or after you process your payroll, but HMRC is advising that “it’s best to make a claim once you’re sure of the exact number of hours your employees worked so you don’t have to amend your claim at a later date”.

The Revenue said: “You can check if you’re eligible and work out how much you can claim using our CJRS calculator and examples, by searching ‘Job Retention Scheme’ on the website.” It added: “Keep records that support the amount of CJRS grant you claim, in case HMRC needs to check them.”

Employers do not need to have benefited from the scheme before to make a claim. If you’re claiming for the first time, you’ll need:

  • a Government Gateway (GG) ID and password.
  • to be enrolled for PAYE online
  • the following information for each furloughed employee you’ll be claiming for:
    • name
    • National Insurance number
    • claim period and amount
    • PAYE/employee number.

There’s a list of monthly claims deadlines and a helpful step-by-step guide on the website, summarising the latest information on CJRS and the steps you need to take to make a claim – you can find these by searching ‘Job Retention Scheme step by step guide’.

If you have furloughed employees because of the effect of coronavirus on your business, you can claim under the CJRS for periods of paid leave they take while on furlough, including for bank holidays such as Christmas Day or Boxing Day. You should not place employees on furlough just because they are going to be on leave.

For employees who are flexibly furloughed, you can count any time taken as holiday as furloughed hours rather than working hours. This means you can claim 80% of their usual wages for these hours.

If a furloughed employee takes holiday, you should top up their pay to their normal rate in line with the Working Time Regulations.