Updates to CJRS guidance – 25.03.2021 29 March 2021
It feels like it has been a while since there were any updates to the Coronavirus Job Retention Scheme (CJRS) guidance, but on 25 March 2021, several small amendments were made that payroll professionals should be aware of.
Claim information
All of the CJRS guidance pages have been amended to reword information relating to the periods for which employers can submit claims. This is to reflect the fact that, for periods from 1 November 2020 to 30 April 2021, employers can submit claims for employees provided they were employed on or before 30 October 2020 and were included on a Pay As You Earn (PAYE) Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020.
Personal Tax Account
The following guidance pages have been updated to reflect the fact that employees are now able to use their Personal Tax Account (PTA) to check whether they have been included in a CJRS claim for December 2020 or January 2021:
Check if your employer can use the Coronavirus Job Retention Scheme
Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme
Interaction with R&D claims
Clarification has been given in relation to how R&D claims interact with training, and confirms that, where employees are completing training during a period of furlough, they would not be regarded as directly or actively engaged in relevant research and development during this time, and subsequently should not be included in any research and development, or Research and Development Expenditure Credit (REDC) claims. The updates can be found here:
Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
Interaction with employees who have caring responsibilities
Additional information has been added to guidance to confirm what happens in scenarios where an employee has caring responsibilities.
Where employees are eligible for the grant, they can be furloughed if they have caring responsibilities that have arisen due to coronavirus, which means that they are unable to work (including from home) or are working reduced hours. Examples of caring responsibilities include caring for children, who are at home because of school or childcare facilities closing, or caring for a vulnerable individual within their household.
May claims
The following guidance pages advise that the earliest claims can be made for May 2021 will be 19 April 2021. This will be the point at which eligibility criteria is widened so that any employees on payroll and included on a PAYE RTI submission on or before 2 March 2021 can be placed on furlough, and claimed for under the CJRS.
Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
Claim for wages through the Coronavirus Job Retention Scheme
Back to Contents
Details of employers claiming under the CJRS for the period of January 2021 published
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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