Monthly Payroll
- You and/or your employee(s) can claim for a grant to pay 80% of the current salary for hours not worked, up to a maximum of £2,500, based on the gross salary calculated in October 2020.
Full Furlough
- 80% of the gross monthly salary will be calculated under CJRS
- 20% or the balance of your gross salary, the Employers NI and pension contributions will be payable by the employer.
- Alternatively, you can opt to claim and pay yourself the 80% only.
Flexible Furlough
- 80% of the gross hours not worked in the month will be calculated under CJRS
- The hours worked will be calculated as paid salary.
- Your salary, Employers NI and pension contributions will be payable by the employer.
Payments
- You must pay yourself and your employees on the date shown on the payslip.
- HMRC PAYE liabilities must be paid by the due date.
- It is important that the grant is used for salary and HMRC liability settlements only.
Submission of CJRS
- Avar will prepare a summary each month of the details and amount to be claimed.
- This will include company details, business bank account, employee(s) details, and workings.
- The November CJRS claims must be submitted no later than 14 December 2020.
- HMRC will endeavour to pay the claims submitted within 7 working days.
HMRC
You must:
- Keep a written record of the Furlough agreement for 5 years.
- Keep records of how many hours were worked and the number of hours furloughed (for example, not working), for 6 years.
- HMRC have said that they will investigate employers using the CJRS to ensure the rules were followed.
- HMRC link for further guidance
- https://www.gov.uk/government/publications/extension-to-the-coronavirus-job-retention-scheme/extension-of-the-coronavirus-job-retention-scheme
- https://www.gov.uk/government/publications/phishing-and-bogus-emails-hm-revenue-and-customs-examples/phishing-emails-and-bogus-contact-hm-revenue-and-customs-examples