Job retention scheme extension – further guidance

Nov 16, 2020

Last week HMRC published further guidance on the extension of the job retention scheme to 31 March 2021. From 11 November, employers are also able to apply online for CJRS grants for periods from 1 November 2020. Claims for the month of November 2020 must be submitted by 14 December 2020 and there are now new monthly deadlines for claims.

HMRC message about the extension reads as follows:

“What’s new in the support available

  • CJRS has been extended to 31 March 2021 for all parts of the UK. From 1 November, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. This will be reviewed in January.
  • Employers and employees do not need to have benefited from the scheme before to claim for periods from 1 November. Go to GOV.UK for full eligibility criteria.
  • HMRC intends to publish details of employers who use the scheme for claim periods from December, and employees will be able to find out if their employer has claimed for them under the scheme.
  • There are now monthly deadlines for claims. Claims for periods starting on/after 1 November must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend, in which case the deadline is the next week day. For further details go to GOV.UK.
  • The Job Retention Bonus will no longer be paid in February 2021 and an alternative retention incentive will be put in place at the appropriate time.
  • The launch of the Job Support Scheme has also been postponed.

What employers need to do now

Submit any claims for periods up to 31 October on or before 30 November. Claims for periods up to 31 October will not be accepted after 30 November. Claims are subject to eligibility and the rules in force at the time. 

What employers need to do for their claims for periods from 1 November

  • Read the new guidance on GOV.UK to check if they are eligible.
  • Agree working hours with employees they wish to furlough for November and agree any changes to their employment contract.
  • Work out how much they can claim for their employees using our CJRS calculator and examples on GOV.UK.
  • Submit any claims for periods from 1 November no later than 14 December.

Employers will need to keep any records that support the amount of CJRS grant they claim, in case HMRC needs to check them. Employers can view, print or download copies of their previously submitted claims by logging onto their CJRS service on GOV.UK.

Further support

Thousands of people have viewed, and benefited from, our live webinars which now offer more support on changes to CJRS, and how they affect employers.

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

Further guidance updates were also issued at the end of last week as follows:-

Page title

Change

  1. Check if your employer can use the CJRS

https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme

  • Changed to make clear that for claim periods starting on or after 1 December 2020 you cannot claim for any days on or after 1 December 2020 during which the furloughed employee was serving a contractual or statutory notice period.
  • Minor corrections to section on maternity allowance.

2. Check if you can claim for your employees' wages through the CJRS

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme

  • Detail added relating to claimant information that HMRC will make public.

3. Check which employees you can put on furlough to use the CJRS

https://www.gov.uk/guidance/check-which-employees-you-can-put-on-furlough-to-use-the-coronavirus-job-retention-scheme

  • Changed to make clear that for claim periods starting on or after 1 December 2020 you cannot claim for any days on or after 1 December 2020 during which the furloughed employee was serving a contractual or statutory notice period.
  • Minor corrections to section on maternity allowance.

4. Steps to take before calculating your claim using the CJRS

https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-using-the-coronavirus-job-retention-scheme

  • Information relating to claim period deadlines and timings clarified.

5. Claim for wages through CJRS

https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme

  • Information relating to claim period deadlines and timings clarified.