This is a reminder to submit Coronavirus JRS claims.
Deadline to submit Coronavirus JRS claims for December
You must submit any December claims no later than Thursday 14 January.
You can claim before, during or after processing payroll. If you can, it’s best to make a claim once you’re sure of the exact number of hours employees worked so you don’t have to amend the claim at a later date.
As a reminder, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, until the end of April 2021.
What you need to do now
- Check if you’re eligible and work out how much you can claim using CJRS calculator and examples, by searching ‘Job Retention Scheme’ on GOV.UK.
- Submit any claims for December no later than Thursday 14 January.
- Keep records that support the amount of CJRS grant claimed, in case HMRC needs to check them.
If you have already submitted claims for December but find you need to make a change because you didn’t claim enough, you can do this until Thursday 28 January.
To find out how to amend a claim, search ‘Get help with the Coronavirus Job Retention Scheme’ on GOV.UK.
Frequently asked questions about CJRS
Can I furlough an employee if they are unable to work due to caring responsibilities?
If an employee asks to be furloughed because they have caring responsibilities resulting from coronavirus, such as caring for children who are at home as a result of school or childcare facilities closing, you can place them on furlough and claim for them under the CJRS.
Can a CJRS grant be used to pay for holiday leave?
If employers have furloughed employees because of the effect of coronavirus on their business, they can claim under the CJRS for periods of paid leave their employees take while on furlough, including for bank holidays such as Christmas Day or Boxing Day. Employers should not place employees on furlough just because they are going to be on leave.
If an employee is flexibly furloughed, your clients can count any time taken as holiday as furloughed hours rather than working hours. This means you can claim 80% of employees’ usual wages for these hours.
If a furloughed employee takes holiday, their employer should top up their pay to their normal rate in line with the Working Time Regulations. For more information search ‘check if you can claim for your employees’ wages’ on GOV.UK.
Can I include a Christmas bonus in my calculation for the grant?
You can claim for regular payments that you are contractually obliged to pay employees, including compulsory commission, fees and overtime. However, you or your clients cannot claim for discretionary commission, non-contractual bonuses (including tips) and non-cash payments. For more information search ‘steps to take before calculating your claim’ on GOV.UK.
Help and support with Coronavirus Support schemes
If you need help with furlough or CJRS or any aspect of your Payroll contact me now.