CJRS: Deadline for January claims

12 February 2021

Any employers who haven’t submitted claims under the Coronavirus Job Retention Scheme (CJRS) relating to the period of January 2021 must do so by the deadline of Monday 15 February 2021.

The government will pay 80% of an employees’ standard wages for any of the usual hours not worked, up to a maximum of £2,500 per month. There is no requirement for either employer or employee to have made a claim or been claimed for under the scheme in order to claim for January 2021, as long as the other eligibility criteria is met.

Employers must assess whether they are eligible now and establish how much they can claim. They can do this by using HMRC’s CJRS calculator and examples.

 They must remember to submit claims for January by no later than Monday 15 February 2021 and retain records to show the calculations relating to the amount of CJRS claimed, in case HMRC requests to check them.

HMRC may accept a late claim if all of the following apply:

  • The claimant has a reasonable excuse
  • The claimant has taken reasonable care to try and claim on time
  • The claimant submitted the claim without delay, as soon as they were able to

A list of reasonable excuses can be located here.

In order to submit a late claim, claimants must contact HMRC, and should do this as soon as they are ready to make their claim.

HMRC should only be contacted once the claim deadline has passed.

 


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.