CJRS examples updated 30 November 2020
HMRC have updated guidance on the CJRS to include further examples.
Example 2.2 covers a scenario where the employee, on fixed pay, has a first pay period which ends after the 30 October and demonstrates the calculation of usual hours.
Example 3.6 also covers a scenario where fixed pay employee who has a pay period ending after 30 October but expands to calculate the 80% amount.
Example 3.11 provides an example of a variable pay worker whose first pay day is due after their furlough period begins.
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Do not miss out on your CJRS claim – 30 November deadline 30 November 2020
For CJRS claims made for period ending 31 October submission must be made and accepted by HMRC by 30 November.
Time is needed to collate the information needed, calculate the claim, check the amounts and make the submission. Don’t risk leaving it until the last minute.
After the 30 November you will not be able to:
• submit any further claims for periods ending on or before 31 October 2020 • add to existing claims for periods on or before 31 October 2020
Ensure that everyone involved in making the claim is aware of all claim deadlines.
All record must be retained for six years.
From November claims must be made by 14 day after the month end, or the next working day, where that day falls on a non-working day.
Claim for furlough days in
Claim must be submitted by
November 2020
14 December 2020
December 2020
14 January 2021
January 2021
15 February 2021
February 2021
15 March 2021
March 2021
14 April 2021
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Updates to CJRS guidance – 01.12.2020 3 December 2020
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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