You’ll be able to apply for CJRS online from today – Wednesday 11 November – for periods from 1 November. You will need to submit any claims for November by 14 December.
What’s new in the support available
CJRS has been extended to 31 March 2021 for all parts of the UK. From 1 November, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. This will be reviewed in January.
You and your employees do not need to have benefited from the scheme before to claim for periods from 1 November. Go to GOV.UK for the full eligibility criteria.
HMRC intends to publish details of employers who use the scheme for claim periods from December, and employees will be able to find out if their employer has claimed for them under the scheme.
There are now monthly deadlines for claims. Claims for periods starting on/after 1 November must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday. For further details go to GOV.UK and search ‘Claim for wages through the Coronavirus Job Retention Scheme’.
The Job Retention Bonus will no longer be paid in February 2021 and an alternative retention incentive will be put in place at the appropriate time.
The launch of the Job Support Scheme has also been postponed.
What you need to do now
Submit any claims for periods up to 31 October on or before 30 November. Claims for periods up to 31 October will not be accepted after 30 November. Claims are subject to eligibility and the rules in force at the time. Search ‘Coronavirus Job Retention Scheme’ on GOV.UK for full eligibility criteria.
What you need to do for your claims – for periods from 1 November
Read the new guidance – go to GOV.UK and search ‘Extension to the Coronavirus Job Retention Scheme’ – to check if you and your employees are eligible.
Agree working hours with any employees you wish to furlough for November and agree any changes to their employment contract.
Work out how much you can claim for your employees using our CJRS calculator and examples. Search for ‘Calculate how much you can claim using the Coronavirus Job Retention Scheme’ on GOV.UK.
Submit any claims for periods from 1 November no later than 14 December.
You will need to keep any records that support the amount of CJRS grant you claim, in case HMRC needs to check them. You can view, print or download copies of your previously submitted claims by logging onto your CJRS service on GOV.UK.
Guidance for employers on RTI reporting obligations for payments made early at Christmas
We know that some employers pay their employees earlier than usual over the Christmas period, for example the business may close for Christmas and New Year. If you do pay early, please report your normal payment date on your Full Payment Submission (FPS).
For example: if you pay on 18 December 2020 but your normal payment date is 31 December 2020, please report the payment date as ’31 December 2020′. In this example the FPS would need to be sent on or before the 31 December.
Doing this will help protect your employees’ eligibility for Universal Credit, because reporting an early payment could affect further entitlements.