Claim for 80% of your employee’s wages plus any employer National Insurance and pension contributions, if you have put them on furlough because of coronavirus (COVID-19).
You’ll need the Government Gateway user ID and password you got when you registered for PAYE online.
What you need
To make a claim, you need:
- to be registered for PAYE online
- your UK bank account number and sort code
- your employer PAYE scheme reference number
- the number of employees being furloughed
- each employee’s National Insurance number
- each employee’s payroll or employee number
- the start date and end date of the claim
- the full amount you’re claiming for including employer National Insurance contributions and employer minimum pension contributions
- your phone number
You also need to provide either:
- your Corporation Tax unique taxpayer reference
- your Self Assessment unique taxpayer reference
- your company registration number
If you’re putting more than 100 employees on furlough
You’ll need to upload a file containing each employee’s:
- full name
- National Insurance number
- payroll number (optional)
- furlough start date
- furlough end date (if known)
- full amount claimed
The format of the file you upload must be either:
- .xls
- .xlsx
- .csv
- .ods
Claim Now
After you’ve claimed
You’ll get a claim reference number. HMRC will then check that your claim is correct and pay the claim amount by BACS into your UK bank account within 6 working days.
You must:
- keep a copy of the claim reference number for your records
- keep a copy of your calculations in case HMRC need more information about your claim
- tell your employees that you have made a claim and that they do not need to take any more action
- pay your employee their wages, if you have not already
PAYadvice.UK 20/4/2020
