Guidance pages for employers relating to the Coronavirus Job Retention Scheme
18 May 2020
HMRC has provided a consolidated collection of the various guidance pages available for employers to establish whether they can claim for employee wages through the Coronavirus Job Retention Scheme (CJRS) and the process to follow in order to make a claim.
There are several different guidance pages available, each of which addresses different elements to the CJRS for employers.
Employers checking if they can use the scheme
- Check if you can claim for employee wages through the CJRS
- Check which employees can placed on furlough to use the CJRS
Calculating what can be claimed
- Calculating 80% of employees’ wages to claim through the CJRS
- Examples to help you calculate 80% of employees’ wages
Claiming and reporting earnings
Help and support
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.