For example:
April = 30 May = 20 June = 25
The maximum that can be claimed for from 1 July 2020 onwards would be 30 and not the accumulative total of all periods claimed for.
From 1 August, employers are reminded that CJRS claims will no longer fund employer NI or pension contributions and these costs must be funded in full by the employer.
To reflect all changes, the below guidance pages have been updated.
Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme Individuals you can claim for who are not employees Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme Find examples to help you calculate your employees' wages
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The importance of National Insurance numbers for claims under the Coronavirus Job Retention Scheme 10 August 2020 HMRC has issued a reminder that National Insurance (NI) numbers must be provided for all employees as a standard part of Coronavirus Job Retention Scheme (CJRS) claims. There are only exceptions where an employee genuinely does not have an NI number. The example provided is where an employee is under the age of 16 years old. Employers can check employee NI numbers by using the ‘Check a National Insurance Number using basic PAYE Tools’ facility.
HMRC has confirmed that it can no longer accept claims for less than 100 employees where not all NI numbers are available, unless the employees being claimed for genuinely do not have one.
This is particularly relevant as HMRC has explained that, in order to access the Job Retention Bonus, businesses need to ensure that all CJRS claims are correct, and that all payroll records are up to date.
HMRC has also reminded businesses that, from 1 August 2020, the CJRS still provides grants to furloughed employees but employers now have the responsibility for paying employer NI and pension contributions, on both hours worked by employees and now also on hours they spend on furlough.
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Latest updates to Coronavirus Job Retention Scheme guidance 11 August 2020
There have been a number of changes to the various guidance pages that HMRC provides on the subject of the Coronavirus Job Retention Scheme (CJRS).
Confirmation has been provided that supply teachers are eligible for the scheme in the same way as other employees and can also be claimed for during any periods of school holiday, as long as the other, standard eligibility criteria are met.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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