'Using an agent to do PAYE online' section has been updated. Payment of your grant may be at risk or delayed if you submit a claim that is incomplete or incorrect. You must also pay to HMRC the employer National Insurance contributions on the full amount that you pay the employee. The guidance has been updated to reflect that the 30 November claims deadline has now passed. Page updated with information about how the Coronavirus Job Retention Scheme is changing. Added links to apprenticeship learning arrangements for England, Scotland, Wales and Northern Ireland. Businesses can deduct employment costs as normal when calculating taxable profits for Income Tax and Corporation Tax purposes. As a consequence of the extension of the scheme, the Job Support Scheme, which had originally been planned to replace the Job Retention Scheme from 1 November has been put on hold, along with the Job Retention Bonus. You can change your cookie settings at any time. Furloughed employees should be encouraged to undertake training. This will help us manage our essential public services during these challenging times. Moved the section called 'If you have not claimed enough' into this guidance from the page 'If you've claimed too much or not enough from the Coronavirus Job Retention Scheme', which has now been unpublished. On 1 November 2020, all three ladies are furloughed. You cannot submit your claim more than 14 days before your claim period end date. If you do not finish your claim in one session, you can save a draft. The guidance clarifies some key points about how you calculate wages and hours this time around, and also answers some questions about holiday pay and claims for furlough during holiday. If you are furloughed, this will change the status of your employment relationship – your contract. The purpose of the Scheme is to provide grants to employers to ensure that they can retain and continue to pay staff, despite the effects of the COVID-19 pandemic. Find out if you’re eligible and how much you can claim to cover wages for employees on temporary leave ('furlough') due to coronavirus (COVID-19). 1 November 2020 . If you have repaid the full amount of your grant for December 2020 or January 2021, they will no longer be able to see that information. Individuals with employees that are not employed as part of a business (such as nannies or other domestic staff) are not taxable on grants received under the scheme. From 1 July 2021, the level of grant will be reduced each month and employers will be asked to contribute towards the cost of furloughed employees’ wages. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. If you’ve already worked out how much you can claim, you can claim for wages online through the Coronavirus Job Retention Scheme. Information call out has been updated - the scheme is now closed. If you’re an employee you cannot claim for yourself, instead you should check if your employer can use the Coronavirus Job Retention Scheme. Online services may be slow during busy times. You can change your cookie settings at any time. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. If you have staff costs that are publicly funded (even if you’re not in the public sector), you should use that money to continue paying your staff, and not furlough your staff. When employers are making decisions in relation to the process, including deciding who to offer furlough to, equality and discrimination laws will apply in the usual way. You must complete your claim within 7 days of starting it. Minor update to mirror holiday pay guidance on other pages. Information added about the process HMRC is developing to recover overclaimed grant amounts through the tax system. If this time falls on the weekend or a bank holiday then claims should be submitted on the next working day. Page updated with information on what to do if one or more of your employees does not have a National Insurance number. Including links to employer claim data publication and guidance on how to ask HMRC not to publish claim details. Employees can take holiday whilst on furlough. Only retrospective agreements put in place up to and including the 13 November 2020 may be relied on for the purposes of a claim. Also, a new guide has been published with information on holiday pay, employees returning from family-related statutory leave and sick pay, how to treat grant payments in Real Time Information. There is no right of appeal if you are ineligible for the Coronavirus Job Retention Scheme. If you’re claiming for employees that are flexibly furloughed, you’ll also need: It is important that you provide the data we need to process your claim. 'Employees that you can claim for' section moved to a new guide called 'Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme'. To use the scheme, the steps you’ll need to take are: Check which employees you can put on furlough. employers made a valid Coronavirus Job Retention Scheme claim for in a claim period ending any time on or before 31 October 2020. Dates added for claim deadlines and claim amendment deadlines for May to September 2021. For claim periods from 1 November, HMRC may accept late claims if you have (all of the following): You may have a reasonable excuse if for example: If you’ve missed the claim deadline and meet one of the reasonable excuses, make a request to submit a late claim. Information call out has been updated to confirm that the guidance on this page reflects the rules for the period until 31 October 2020. Where consistent with employment law, any flexible furlough or furlough agreement made retrospectively that has effect from 1 November 2020 will be valid for the purposes of a Coronavirus Job Retention Scheme claim as long as it is made according to the conditions above. The Coronavirus Job Retention Scheme has been extended until 30 September 2021. You can also contact HMRC if you cannot get the help you need online. This may differ where you have made employees redundant, or they stopped working for you on or after 23 September 2020 and you have subsequently re-employed them. To access the Job Retention Scheme, employers need to designate affected employees as ‘furloughed workers,’ and notify their employees of this change. If they are flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours. Don’t worry we won’t send you spam or share your email address with anyone. Page updated with information about how the scheme is changing. You should contact us if you think you do not meet the eligibility criteria due to: You can use our complaints service if you are not satisfied with the way we have handled your claim. keep a copy of all records for 6 years, including: the amount claimed and claim period for each employee, the claim reference number for your records, your calculations in case HMRC need more information about your claim, for employees you flexibly furloughed, usual hours worked including any calculations that were required, for employees you flexibly furloughed, actual hours worked, tell your employees that you have made a claim and that they do not need to take any more action, pay your employee their wages, if you have not already, bring your employees back to work on their normal hours, 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. You can download a template if you’re claiming for 100 or more employees and upload this when you claim. The planned Job Support Scheme will essentially be replaced by the furlough scheme for the time being. During hours which you record your employee as being on furlough, employees who are union or non-union representatives may undertake duties and activities for the purpose of individual or collective representation of employees or other workers. Section 'If you have not claimed enough' updated - employers must contact HMRC on or before 30 November to add to a claim. If you’re not able to do that, you’ll need to repay the money back to HMRC. Please ask them not to contact HMRC. We are receiving a very high numbers of calls, so please do not contact us unnecessarily. The page has been updated with information about what to do if you have claimed too much and do not plan to make another claim. Steps to take before calculating your claim. Your employee will also still pay pension contributions (both employer and automatic contributions from the employee), unless the employee has opted out or stopped saving into their pension. HMRC cannot provide your employees with details of claims you make on their behalf. You can watch videos and register for free webinars to learn more about the support available to help you deal with the economic impacts of coronavirus. Page last updated 2 November 2020 UPDATE 2 NOVEMBER 2020 - Following the Government's announcement of the second lockdown in England from 5 November 2020, the Coronavirus Job Retention Scheme has been extended until December. If contractually allowed, your employees are permitted to work for another employer whilst you have placed them on furlough. Claims for furlough days in February 2021 must be made by 15 March 2021 and information about how employees can use their personal tax account to see if they were included in any December 2020 claims has been added. 30 November 2020 is the last day employers can submit or change claims for periods ending on or before 31 October 2020. You must also pay to HMRC the employer National Insurance contributions on the full amount that you pay the employee, including any scheme grant. During hours which you record your employee as being on furlough, you cannot ask them to do any work for you that: Your employees will still pay the taxes they normally pay out of their wages. There is no right of appeal if you’re not eligible for the Coronavirus Job Retention Scheme. Page updated to tell employers they can use the online service to delete a claim within 72 hours of submitting it. The Coronavirus Job Retention Scheme is being extended until December 2020. Details of the extended scheme can be found on a dedicated page. From 1 July 2021, the level of grant will be reduced each month and you will be asked to contribute towards the cost of your furloughed employees’ wages. Information relating to claim period deadlines and timings has been clarified. The scheme has been extended. If you have submitted a claim for the employer National Insurance contributions and pension contributions, then the full amount you claim in respect of these must be paid or you will need to repay the money back to HMRC. To help us improve GOV.UK, we’d like to know more about your visit today. A Welsh translation of this page has been added.'. Information about the minimum furlough period removed throughout and from the section on minimum furlough periods. The scheme had originally been expected to end on 31 October 2020 but has now been extended to run until 30 April 2021. New section added on the maximum number of employees you can claim for. Added a link to shared parental pay guidance and a new section for maternity allowance. Page updated with the removal of information about overclaims and underclaims, this has been moved to a new guide that explains what to do if you claim too much or not enough. Sections about the periods for when you can make a claim, if your employee does training and details of when the claim will be publicly available have been updated. Updated the contact HMRC paragraph and included there is no right of appeal. Plus, more information on how to calculate the claim for 80% of your employees’ wages, how much you can claim for National Insurance and pension contributions and how to claim. For all other employees who were on an employers’ payroll on 30 October 2020, the reference period is the last pay period ending on or before 30 October 2020; this will only apply for periods starting after 1 November 2020. Where a company is being taken under the management of an administrator, the administrator can furlough and claim for employees. The service has now been updated and you can save a claim and finish it later. It will take only 2 minutes to fill in. 1 November 2020. Added wording to the 'After you've claimed' section which was removed from the 'Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme'. An updated Welsh translation has been added. You can also contact HMRC if you cannot get the help you need online. Furloughed employees can engage in training during hours which you record your employee as being on furlough, as long as in undertaking the training the employee does not provide services to, or generate revenue for, or on behalf of their organisation or a linked or associated organisation. You should contact us if you think you do not meet the eligibility criteria due to: You can use our complaints service if you’re not satisfied with how we have handled your claim. The public can report fraud to HMRC if they have evidence to suggest an employer on the list is abusing the scheme. Section on employer claim information updated with details of upcoming claim band ranges. A link to a previous version of this guide has been added to the information box at the top of the page. Where an employee had authorised their employer to make deductions from their salary, these deductions can continue while the employee is furloughed provided that these deductions are not administration charges, fees or other costs in connection with the employment. For example, this could be as a result of an administration and pursuit of a sale of the business. You can also use this service to remove authorisation from your agent if you do not want it to continue after they have submitted your claim(s). Furloughed workers are unable to work because workplace operations have been affected by coronavirus. Your template may be rejected if you do not give the information in the right format. What are the latest changes to the Coronavirus Job Retention Scheme (CJRS)? However, a professional, independent pension scheme trustee who has been furloughed by the independent trustee company cannot undertake trustee work that would provide services to or generate revenue for, or on behalf of, the independent trustee company or any organisation linked or associated with that independent trustee company during hours which you record them as being on furlough. You are not able to claim for employer National Insurance contributions and pension contributions. It was then extended to 30 June. This information will be updated monthly and February claims will be available to view from the 6 May 2021. If sufficient numbers of staff are involved, it may be necessary to engage collective consultation processes to procure agreement to changes to terms of employment. You can watch videos and register for free webinars to learn more about the support available to help you deal with the economic impacts of coronavirus. Job Retention Scheme: November 2020 - June 2021. Information added on how to request that HMRC do not publish claim information. Information added on union and non-union representatives, company directors with an annual pay period, TUPE transfers, employees who started family-related statutory pay on or after 25 April 2020 and state aid. The Coronavirus Job Retention Scheme is being extended until December 2020. You will need to work out how much you can claim through the scheme. Employers will be obliged to pay employees who are on holiday additional amounts over the grant, though will have the flexibility to restrict when leave can be taken if there is a business need and the correct notice is given. Although flexible furlough agreements can last any amount of time, unless otherwise specified the period that you claim for must be for a minimum claim period of 7 calendar days. Find out more about how the scheme is changing. The scheme has been extended. To use the scheme, the steps you’ll need to take are: Check which employees you can put on furlough, Steps to take before calculating your claim, Report a payment in PAYE Real Time Information (RTI). Don’t worry we won’t send you spam or share your email address with anyone. Key information Grant payments are expected 6 working days after the first claims; Businesses have the flexibility to bring furloughed employees back to work on a part-time basis (for any amount of time and shift pattern) or furlough them full-time; Employees must not work or provide any services for their employer during time which they … 30 November 2020 is the last day employers can submit or change claims for periods ending on or before 31 October 2020. Now, the scheme is set to end on 30 September 2021. If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf. You can read previous versions of this guidance on The National Archives. Link to the webinar help and support page for businesses affected by coronavirus (COVID-19), has been added. Although they will each be paid in accordance with their employment contract, the CJRS grant claimable by X Ltd will be . On 20 March 2020 the Government announced the Coronavirus Job Retention Scheme. Find out more information on training that is available. Page updated with information that employee taxes and pension contribution payments must be paid directly to HMRC. HMRC will then check that your claim is correct and pay the claim amount by BACs into your bank account within 6 working days. Page updated to tell employers to use a new template when claiming for more than 100 employees. The information call out at the top of the page has been updated with the changes to the scheme. Check if there are any problems with this service. We use some essential cookies to make this website work. This applies equally during any peak periods in late December and early January. This page will be updated to include the rules relating to the scheme extension shortly. You do not need to have previously claimed for an employee before the 30 October 2020 to claim. You’ll need the Government Gateway user ID and password you got when you registered for PAYE online. Payments may be withheld or need to be paid back if a claim is found to be fraudulent or based on incorrect information. Contact section has been updated with information about complaints. how to report Coronavirus Job Retention Scheme grant payments on Real Time Information submissions. Furloughed employees continue to accrue leave as per their employment contract. , agreed flexible furlough agreements can last any amount of time soon as you re. Is no right of appeal any entity with a temporary National Insurance contributions on the full amount you not. Profits for Income Tax and Corporation Tax purposes set by other sites to help us keeping! Deductions can be recorded as on furlough during time spent on holiday pay updated with changes! Grants are not able to claim directly to HMRC if you are ineligible for the Coronavirus Job Retention scheme payments! 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