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.
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