Calculator published for the extension to the CJRS
10 November 2020
A new calculator has been made available for use by those making claims under the extended Coronavirus Job Retention Scheme (CJRS).
The CJRS will now remain open until 31 March 2021, and for any claim periods prior to 31 January 2021, employees can receive 80% of their usual salary for hours not worked, up to a maximum of £2,500 per month.
The calculator is to be used for individual employees, for the claim period specified by the claimant. The calculator must be run separately for each employee being claimed for, and then all of the results combined to arrive at the overall claim figure. The calculations are broken down for each individual pay period to help employers to maintain accurate records.
The calculator can be used to claim for:
- Fully furloughed employees who aren’t working any hours
- Employees who have been flexibly furloughed, and so will work some of their normal hours, from 1 July 2020 onwards
- The majority of employees who are paid on a weekly, two-weekly, four-weekly or monthly basis, in fixed pay periods
- Employees who have returned from statutory parental leave since 1 August 2020
The calculator cannot be used in relation to employees who have:
- An annual pay period
- Been transferred under The Transfer of Undertakings Protection of Employment (TUPE)
- Not been employed continuously prior to their period of furlough
- Returned from statutory parental leave in the last three months (if the claim period is in July or earlier)
- Received employer pension contributions outside of an auto-enrolment pension scheme
- Ended furlough and then resumed furlough again within the same claim period
For these scenarios, the calculation guidance should be used or professional advice obtained. Claimants are reminded that it is their responsibility to ensure that the claim amount is correct.
Prior to submitting a claim, claimants will require:
- The claim start date
- The claim end date
- Pay dates
- Dates of pay periods
- Regular payment amounts
- Additional payments (e.g. tips, discretionary bonuses and non-cash payments)
- Date furlough ended, if it is not ongoing
If an employee is flexibly furloughed, there are additional requirements:
- Employee’s usual hours
- Actual hours worked
- Hours spent on furlough
The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.