The deadline for submitting claims under the CJRS relating to periods ending on or before 30 June 2020 has arrived
30 July 2020
The deadline for submitting claims relating to the Coronavirus Job Retention Scheme (CJRS) for periods ending on, or prior to, 30 June 2020, is 31 July 2020, so any businesses wishing to submit backdated claims will need to ensure that they do so within the required timeframe.
The reason behind this is because the scheme changed significantly from 1 July 2020 onwards, when employers were able to bring employees back to work on a part-time basis, and to operate ‘flexible furloughing’, if they wished. The employer would pay the employee for any hours worked, plus associated employer National Insurance (NI) and pension contributions, but, for July, the government would continue to pay 80% of wages, up to a cap of £2,500 per month, for any ordinary hours not worked, plus the associated employer NI and pension contributions.
If there are any additional employees who need to be added to previous claims, who were missed due to errors, then this also needs to be actioned before 31 July 2020. This is because after 31 July 2020, businesses won’t be able to add any new employees for periods ending on or before 30 June, and only employees who have previously been furloughed for a minimum of three weeks during March, April, May or June 2020 can be furloughed from 1 July 2020 onwards. There are certain exceptions to this, including those employees who are returning from a period of statutory parental leave, and military reservists.
HMRC is offering a variety of webinars to help claimants to understand the scheme and how it is changing, so anyone grappling with the amendments should attend.
Claims under the CJRS can be made here.
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.