When using the template, it is essential that:
• Only the employee information requested above is included • One line per employee is submitted for the whole period • The calculation is not broken up into multiple periods within the claim • Data is not split by contract type – so, those paid on a weekly and monthly basis should be claimed together • The correct amount of columns are provided – not less and not more • The file is uploaded as an .xlsx
If employers are claiming for 100 or more employees, they should continue to use this template.
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Furlough figures drop between March and April 2021 4 June 2021
HMRC has published the latest set of Coronavirus Job Retention Scheme (CJRS) statistics which confirm that the number of employments on furlough decreased by 900,000 in the period between 31 March 2021 and 30 April 2021.
As of 30 April 2021, 3.4 million employments were recorded as being on furlough. Numbers of staff on CJRS were last at their highest at 5.1 million in January 2021 and have decreased since that point.
Alongside the data there is a caveat which states that the data for April 2021 is not yet fully complete as claims for April 2021 could be amended until 28 May 2021 and, if employers had a reasonable excuse for submitting their claim after 14 May 2021 (the deadline for April 2021 claims), then HMRC may have accepted a late submission. It is anticipated, however, that these two factors will have a minimal effect on the statistics.
Since the CJRS was introduced, a cumulative total of 11.5 million jobs have been placed on furlough at various times.
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Employer CJRS claims: March 2021 8 June 2021
HMRC has published an updated list of employers who utilised the Coronavirus Job Retention Scheme (CJRS) to include details of those claiming for the period of March 2021.
For March, no employers claimed within the banded ranges of £50,000,001 to £100,000,000 or £100,000,001 and above.
Only three employers submitted claims with a total value of between £25,000,001 and £50,000,000 relating to March 2021. There were six employers who claimed within the range of £10,000,001 and £25,000,000 for the same period. At the other end of the scale, 754,849 employers claimed within the lowest bracket of between £0.01 and £10,000. When compared to employer usage of the scheme back in December 2020, in which seven employers actually claimed between £50,000,001 and £100,0000,000, when combined with the latest set of CJRS statistics published by HMRC, it appears that the level of employer reliance on the scheme is becoming less as time goes on.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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