Payroll: need to know (Latest version)

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Coronavirus Job Retention Scheme guidance updates 10 May 2021

There have been some further updates to various guidance on the Coronavirus Job Retention Scheme (CJRS). The list of employers who have made a claim under the CJRS has been updated to reflect information for claim periods from December 2020 to February 2021:

Employers who have claimed through the Coronavirus Job Retention Scheme

Additionally, details for claim periods from December 2020 to February 2021 are now available on Personal Tax Accounts.

The following guidance pages have been adjusted to state that claims for the period of April 2021 must be submitted by 14 May 2021:

Check if your employer can use the Coronavirus Job Retention Scheme Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme Calculate how much you can claim using the Coronavirus Job Retention Scheme Claim for wages through the Coronavirus Job Retention Scheme Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

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New template available for employers claiming for 16-99 employees through CJRS 1 June 2021 Anyone who has had to endure the laborious process of inputting 99 employees manually into the HMRC Coronavirus Job Retention Scheme (CJRS) portal can now breathe a sigh of relief, as a new template has been made available for employers submitting claims for between 16 and 99 employees. Previously, a template could only be submitted for claims including 100 employees or more.

Employers wishing to submit a claim for between 16 and 99 employees on, or following, 27 May 2021, will be able to do so by submitting a file that contains the following information for each employee:

Their full name

• Their National Insurance (NI) number – or payroll reference number if the NI number is not available • Payroll reference number • Furlough start and end date (in the format DD/MM/YYYY) • Full amount claimed (in pounds and pence) • Normal hours (using decimals) • Actual hours worked (using decimals) • Furloughed hours (using decimals) • Whether the employee has returned from statutory leave and then been placed on furlough

The template could be rejected if the information is not provided in the correct format, but if this is the case then a message will appear on screen. This will mean that the claim will not be processed.

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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