Payroll: need to know (Latest version)

Claim for furlough days in

Claim must be submitted by

July 2021

16 August 2021

August 2021

14 September 2021

September 2021

14 October 2021

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CJRS guidance updates – 22 April 2021 23 April 2021

Updates have been made to various guidance pages that discuss the Coronavirus Job Retention Scheme (CJRS).

Check which employees you can put on furlough to use the CJRS

Check if your employer can use the CJRS

Other types of employee you can claim for

The sections which discuss the other types of employees that claims can be submitted for have been updated to confirm that contractors who are in scope of the off-payroll working rules, who are engaged with either the public sector, or a medium-sized organisation or large-sized organisation in the private sector, can be claimed for under the CJRS.

Additionally, some amendments have been made to the guidance for those individuals classed as being clinically vulnerable, and for when employees are self-isolating, or on sick leave.

Calculate how much you can claim using the CJRS

Guidance has been updated to confirm that the CJRS grant can be amended in situations where too much Employment Allowance has been claimed.

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CJRS extension: CIPP flow chart 29 April 2021

The announcement, at Budget on 3 March 2021, that the Coronavirus Job Retention Scheme (CJRS) would be extended until the end of September 2021, came with it the news that, for periods commencing on or after 1 May 2021, more individuals could potentially be eligible for the scheme. The CIPP’s Policy team has produced a useful flow chart for members to use when establishing firstly, whether an employee is eligible for furlough, and if they are, then the method to apply when calculating furlough payments, based on whether employees are fixed paid or variably paid, and when they were employed and included on a Real Time Information (RTI) submission.

The team recommends that you print a copy of this flow chart off for use when determining the method of calculation required for each employee.

CIPP comment

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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