business woman in office

Coronavirus Job Retention Scheme portal opens

Navin Sharma, Assistant Manager, Employment Tax
12/11/2020
business woman in office

Following the extension of the Coronavirus Job Retention Scheme (CJRS) to 30 April 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.

The online portal from 1 November 2020

  • If you do not finish your claim in one session, you can save a draft. You must complete your claim within seven days of starting it.
  • If you want to delete a claim in the online service, you must do this within 72 hours of starting it.
  • HMRC may accept a claim made after the relevant deadline if you had a reasonable excuse for failing to make a claim in time and you then claimed without delay after the excuse no longer applied.
  • Previous over-claims can still be corrected through the online portal when submitting future claims.

What do you need to do as an employer?

  • Check which of your employees may be eligible for the extended scheme.
  • Agree working hours with your employees you wish to furlough for November and agree any changes to their employment contact.
  • Work out how much you can claim for your employees.
  • Ensure you have processes in place to submit claims before the new deadline.
  • Keep records of the furlough agreement for five years and also keep records of hours worked and furloughed.

Reminders

  • Claims for periods up to 31 October will need to be submitted by 30 November.
  • The Job Retention Bonus, previously expected to be paid in February 2021, will not go ahead due to the extension of CJRS and the Job Support Scheme has been postponed.

For more information on how we can help you with your claims, contact your usual Crowe contact.

Contact us

Andy Hamman
Andy Hamman
Director, Employment Tax
London