CIPP Payroll: need to know 2020-21

Employers can find out how and when to report employees’ wages to HMRC using the PAYE Real Time Information system.

Changes to the scheme from 1 July 2020

Changes to the Coronavirus Job Retention Scheme

This policy paper gives an overview of the changes to the Coronavirus Job Retention Scheme, from 1 July 2020 to its closure on 31 October 2020.

It includes the following useful table:

July

August

September

October

Government contribution: employer NICs and pension contributions

Yes

No

No

No

Government contribution: wages

80% up to £2,500

80% up to £2,500

70% up to £2,187.50

60% up to £1,875

Employer contribution: employer NICs and pension contributions

No

Yes

Yes

Yes

Employer contribution: wages

-

-

10% up to £312.50 20% up to £625

Employee receives

80% up to £2,500 per month

80% up to £2,500 per month

80% up to £2,500 per month

80% up to £2,500 per month

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The future of the Coronavirus Job Retention Scheme webcast - take two 19 June 2020

The CIPP policy and research team have produced a second webcast which is available in the coronavirus hub.

The CIPP policy and research team have produced a second webcast which is available in the coronavirus hub and which aims to add a little more detail to the operation of the Coronavirus Job Retention Scheme (CJRS) as we move towards 1 July 2020.

The webcast provides a bitesize overview taken form the guidance collection published on 12 June 2020.

Geographical extent

CIPP comment

A virtual roundtable is being held on the afternoon of 30 June 2020 and invitations will be issued shortly to all to enable full, fellow and Chartered. To register your interest in attending this roundtable, please email policy@cipp.org.uk.

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The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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