Would you like to download our mobile app from the App Store?Download
Following the closure of CJRS in 2021, this page is for historic information purposes only.
To help businesses in collating the relevant information for claims for furloughed and flexi-furloughed staff under the Coronavirus Job Retention Scheme (CJRS), we designed a customisable form.
This form was available as a spreadsheet. Created by our tax specialists, and updated to reflect the latest changes in CJRS, this spreadsheet calculated the grant to be claimed in most cases, and summarised the special circumstances for which it cannot be used.
On 20 April 2020, HMRC launched the portal where claims could be made. To reduce pressure on HMRC’s phone service, the portal was designed to be a self-serve function with guidance in place.
From July 2020, CJRS allowed flexible part-time working. CJRS paid employee costs (up to the threshold) for the time they were furloughed, while employers paid employees for the time they were working. The percentage of wages paid by CJRS changed each month from July-October 2020. It continued in three further phases: November 2020 to June 2021; July 2021; August to September 2021. Our CJRS page has details.
CJRS was due to end on 31 October 2020. Following extensions, it ended on 30 September 2021.
In the period from November 2020 to June 2021, CJRS paid 80% of wages up to £2,500 for the hours employees didn’t work. Employers paid employer NIC and pension contributions.
In July 2021, CJRS paid 70% of wages up to £2,187.50 for the hours employees didn’t work. Employers were required to pay a minimum of 10% of wages for the hours employees didn’t work plus Employer NICs and pension contributions.
In August and September 2021, CJRS paid 60% of wages up to £1,875 for the hours employees didn’t work. Employers were required to pay a minimum of 20% of wages for the hours employees didn’t work plus Employer NICs and pension contributions.
Employees did not need to have been previously furloughed to be eligible for the scheme from 1 November 2020, and the scheme remained open in respect of flexi-furloughed employees. Employees were eligible if the RTI covering their payroll had been submitted before 31 October 2020.
Where agent authority was in place with HMRC for PAYE matters, agents were able to make the claim on behalf of their clients. If agents or payroll bureaus were ‘file only agents’ i.e. file payroll with no HMRC authority, they were not able to make the claim.