Action Required - Submit Your Coronavirus Job Retention Scheme December Claims

7th January 2021

From HMRC - 7 January 2021.

Upcoming deadline for Coronavirus Job Retention Scheme (CJRS) claims, and to answer some questions you might have, too.

You must submit any December claims no later than Thursday‌‌‌ ‌14 January.

You can claim before, during or after you process your payroll. If you can, it's best to make a claim once you're sure of the exact number of hours your employees worked so you don’t have to amend your claim at a later date.

As a reminder, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, until the end of April 2021.

What you need to do now

Check if you’re eligible and work out how much you can claim using our CJRS calculator and examples, by searching 'Job Retention Scheme' on GOV‌.UK.

Submit any claims for December no later than Thursday‌‌ 14‌‌ January.

Keep records that support the amount of CJRS grant you claim, in case HMRC needs to check them. ‌

If you have already submitted your claims for December but find you need to make a change because you didn’t claim enough, you can do this until Thursday‌‌ 28‌‌ January.

To find out how to amend your claim, search 'Get help with the Coronavirus Job Retention Scheme' on GOV‌‌.UK.

Frequently asked questions about CJRS

You can find everything you need to know about CJRS on GOV‌‌‌.UK by searching 'Job Retention Scheme', but here are some answers to the most frequently asked questions.

Can I claim CJRS now if I haven’t previously?

You and your employees do not need to have benefited from the scheme before to make a claim. You can check if you’re eligible and work out how much you can claim using our CJRS calculator and examples, by searching 'Job Retention Scheme' on GOV‌.UK.

If you’re claiming for the first time, you’ll need:

a Government Gateway (GG) ID and password - if you don’t already have a GG account, you can apply for one on GOV‌‌‌.UK by searching for 'HMRC services: sign in or register'

to be enrolled for PAYE online

the following information for each furloughed employee you’ll be claiming for:

name

National Insurance number

claim period and amount

PAYE/employee number.

There’s a list of monthly claims deadlines and a helpful step-by-step guide on GOV.UK, summarising the latest information on CJRS and the steps you need to take to make a claim - you can find these by searching 'Job Retention Scheme step by step guide'.

Can I furlough an employee if they are unable to work due to caring responsibilities?

If an employee asks to be furloughed because they have caring responsibilities resulting from coronavirus, such as caring for children who are at home as a result of school or childcare facilities closing, you can place them on furlough and claim for them under the CJRS.

Can I claim a CJRS grant to pay for holiday leave?

If you have furloughed employees because of the effect of coronavirus on your business, you can claim under the CJRS for periods of paid leave they take while on furlough, including for bank holidays such as Christmas Day or Boxing Day. You should not place employees on furlough just because they are going to be on leave.

If your employee is flexibly furloughed, you can count any time taken as holiday as furloughed hours rather than working hours. This means you can claim 80% of their usual wages for these hours.

If a furloughed employee takes holiday, you should top up their pay to their normal rate in line with the Working Time Regulations. For more information search 'check if you can claim for your employees' wages' on GOV‌‌‌‌‌.UK.

Can I include a Christmas bonus in my calculation for the grant?

You can claim for regular payments that you are contractually obliged to pay your employees, including compulsory commission, fees and overtime. However, you cannot claim for discretionary commission, non-contractual bonuses (including tips) and non-cash payments. For more information search 'steps to take before calculating your claim' on GOV‌‌‌‌‌.UK.

Where can I get further support?

Thousands of people have joined and benefited from our live webinars which offer more support on changes to CJRS, and how they affect you. To book online, or to view updated guidance, go to GOV‌‌‌‌.UK and search 'help and support if your business is affected by coronavirus'. If you’re booked on a webinar but no longer able to attend, please cancel your place where possible to allow space for others to register.

Our phone lines and webchat remain very busy, so the quickest way to find the support you need is on GOV‌‌‌‌.UK. This will leave our phone lines and webchat service open for those who need them most.

Protect yourself from scams

Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search 'scams' on GOV‌.UK for information on how to recognise genuine HMRC contact. You can forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.

Access the National Cyber Security Centre’s new guide on how to stay secure online and protect yourself and your business against cyber crime by visiting 'Cyber‌‌Aware.gov‌‌.uk'.