The Coronavirus Job Retention Scheme (CJRS) changed from the 31st of July. This is how the changes to the Coronavirus Job Retention Scheme impact you.
What you need to do from 1 August
From the 1st of August 2020 the scheme will no longer fund employers’ National Insurance (NI) and pensions contributions. Employers will have to make these payments from their own resources for all employees, whether furloughed or not.
Live 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 needed in order to process your claim. Payment of your grants may be at risk or delayed if you submit a claim that is incomplete or incorrect.
What if I’ve claimed too much by mistake?
If you have claimed too much for a CJRS grant and have not repaid it, you must notify HMRC and repay the money by the latest of whichever date applies below:
- 90 days of receiving the CJRS money you are not entitled to
- 90 days of when circumstances changed so that you were no longer entitled to keep the CJRS grant
- The 20th of October 2020 if you received CJRS money you’re not entitled to, or if your circumstances changed, on or before the 20th of July.
If you don’t do this you may have to pay a penalty.
How can I let HMRC know I’ve claimed too much?
You can let HMRC know as part of your next online claim. The system will prompt you to add details on if you have received too much.
If you have received too much and do not plan to submit further claims – or you have claimed less than you were entitled to – contact HMRC by searching ‘Contact HMRC’ on GOV.UK.
For more information, search for ‘if you claim too much or not enough from the Coronavirus Job Retention Scheme’ on GOV.UK.
Are you claiming for 100 or more employees?
Use the HMRC standard template to submit employees’ details. It is important that you submit the correct data (including National Insurance numbers) in the correct format.
You can find the template on GOV.UK by searching ‘Job Retention Scheme template download’.
Looking for help to work out your claim?
You can use the online calculator to help you calculate your next claim. Or you can contact me.
You can find this and guidance on how to use it by searching ‘calculate how much you can claim using the Coronavirus Job Retention Scheme’ on GOV.UK.
Protect yourself from scams
Stay vigilant about scams, which may mimic government messages as a way of appearing authentic and unthreatening. Don’t give out private information or reply to text messages, and don’t download attachments in emails you weren’t expecting. Search ‘scams’ on GOV.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.
Help and support
If you’re concerned about how the changes to the Coronavirus Job Retention Scheme impact or you need help with any other aspect of your payroll contact me now.