Job retention scheme – publication of employers to commence

Jan 18, 2021

As previously announced, HMRC will publish the names of employers who make CJRS claims for claim periods from December 2020 onwards as part of its commitment to transparency, and to deter fraudulent claims. The first publication is scheduled for Tuesday 26 January 2021 and will consist of employer names only.

Any employer who wishes to request that their details are not published (only if there could be a serious risk of violence or intimidation from this) must complete an online application and provide supporting evidence.

HMRC will contact employers with the outcome of their application. If an application hasn’t been processed before 26 January 2021, HMRC will not publish the employer’s details until a decision has been made and they have been informed. Employers only need to apply once, as any decision will cover all CJRS claim periods starting from 1 December 2020. Applications to avoid publication must be made by an employer and cannot be made by an agent on their behalf.

From February 2021, HMRC will publish employer names, an indication of the value of claims within a banded range and the company reference number for companies and Limited Liability Partnerships. Details of CJRS claims will also be published monthly thereafter. From next month HMRC will also be letting employees know if their employer has submitted a CJRS claim for them, via their Personal Tax Account.

Recent guidance updates to the CJRS are as follows:

Page title

Change

Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme

  • To include the objection processto excuse employer claims information being published

Calculate how much you can claim using the Coronavirus Job Retention Scheme

  • Updated paragraph on annually paid and links to new example
  • Employment Allowance reinserted to guide employers to adjust

Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme

  • Updatedto remove the lines you do not need to make another FPS if you pay the full amount of an employee's normal wage during furlough

Examples of how to calculate your employees' wages

  • New calculation example for annually paid