Online calculator for use with calculating CJRS claims available
20 April 2020
HMRC has added a calculator that can be used to work out what can be claimed for the majority of employees who are paid the same amount each pay period – for example, weekly or monthly paid employees. It can be accessed here.
There are some exceptions to this, including if employees:
- Receive top-up pay in the claim period
- Returned from statutory leave, such as maternity leave, in the last three months
- Receive director’s payments
- Have been transferred under TUPE
- Have been employed at separate times throughout the year
- Receive employer pension contributions outside of an auto-enrolment pension scheme
The calculator is aimed at organisations with a small number of employees to assist them in working out figures that can be claimed. It will help with the calculation of:
- Gross amount to be paid to a furloughed employee
- Employer National Insurance (NI) contributions
- Employer minimum auto-enrolment pension costs
It will also provide a breakdown of the calculations for each pay period. The figures are given per employee, for the claim period that has been specified. The calculator should be run separately for each employee that is being claimed for, and the claimant should total the results.
Claimants will require:
- Start date of claim
- End date of claim
- Employee’s pay dates
- End dates of the periods of time they are paid for
- How much they are paid, prior to deductions
- When their furlough started (and ended, if applicable)
- Their NI category letter
If the calculator cannot be used, claimants will need to calculate what can be claimed manually using guidance or by seeking processional advice.
At the time of publication, HMRC has confirmed that it will continue to improve is online services regularly and will enhance the calculator so that it includes a wider range of scenarios as soon as possible.
There is a reminder that it is the claimant’s responsibility to check that the amount that they are claiming for is correct.
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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.