Before claims for the bonus can be made, employers will need to have reported all payments made to employees between 6 November 2020 and 5 February 2021 to HMRC through Full Payment Submissions via Real Time Information (RTI).
There are some steps employers need to take now to make sure that they are ready to claim.
Employers must:
•
Still be enrolled for PAYE online
• Comply with PAYE obligations to file PAYE accurately and on time under Real Time Information (RTI) reporting for all employees between 6 April 2020 and 5 February 2021 • Keep payrolls up to date and make sure that the leaving date for any employee is reported before the end of the pay period they leave in • Use the irregular payment pattern indicator in Real Time Information (RTI) for any employees not being paid regularly • Comply with all requests from HMRC to provide any employee data for past CJRS claims If an employer uses an agent who is authorised to do PAYE online for them, then they will be able to claim the Job Retention Bonus on their behalf. Details of how agents can claim the bonus will also be updated by the end of January 2021.
Claims to the JRB must be made by 31 March 2021 after which, the scheme will be closed, and no further claims will be accepted.
HMRC are urging employers that the first line of contact should be via the HMRC digital assistant and they should only contact HMRC if the help cannot be gained via this method.
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Self-isolation payments and fines 6 October 2020
It has been confirmed that, from 28 September 2020, individuals required to self-isolate could receive a payment of £500 if they are on lower incomes, and cannot work from home, which has resulted in a decrease to their income. Similarly, new fines were introduced, starting at £1,000, for anyone who breaks self-isolation rules. The fines for breaching self-isolation rules are in alignment with the penalties associated with breaking quarantine following travel from another country and can increase to a maximum of £10,000 for those who persistently offend, and for the most flagrant offences. This includes the act of stopping others from self-isolating, and an example of this would be where an employer threatens staff who are self-isolating with redundancy if they do not attend work.
In order to ensure compliance with the rules, a number of measures will be put into place:
• NHS Test and Trade call handlers will make regular contact with anyone who is self-isolating, and will liaise with the Local Authorities and police in any suspicious cases • Police resources will be used to check compliance in areas where the rate of coronavirus cases is high, and also in high-risk groups, based on local intelligence • High-profile and extreme cases of non-compliance will be investigated, and prosecutions made, where applicable • In scenarios where third parties have identified those who have tested positive, but are not self-isolating, action will be taken A Test and Trace Support payment of £500 will be made to those individuals who are on lower incomes. Those who are in receipt of benefits in England, so approximately four million people, will be eligible for this payment, which was made available from 28 September 2020. It is hoped that Local Authorities will be able to set up these schemes quickly, so that they will be in place by 12 October 2020. Anyone who began self-isolation from 28 September 2020 will receive backdated payments once the scheme has been set up in their Local Authority.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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