Following the extension of the Coronavirus Job Retention Scheme (CJRS) to 31 March for all parts of the UK, the portal is now live for claims relating to the November period. Further guidance has been published on GOV.UK, including details on how to submit claims for the November claim period and going forwards.
While the way claims are calculated has not substantially changed compared to the August claim period (claims at 80% of wages and no Employer National Insurance Contributions or pension contributions), claims must now be submitted within 14 calendar days after the month they relate to, unless they fall on a weekend in which case the deadline is the next working day.
In addition, for claims relating to periods from 1 November 2020, employers will only be able to increase the amount of their claim if they amend it within 28 calendar days after the month the claim relates to (unless this falls on a weekend and then it is the next working day).
To be eligible for the scheme, employees must have been employed on 30 October 2020 and have been part of a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020. Employees do not have to have previously been furloughed to be eligible from 1 November, and there is no maximum number of employees you can claim for from 1 November 2020.
For more information on how we can help you with your claims, contact Caroline Harwood or your usual Crowe contact.