December furlough – Not claimed before? Claim deadline 14th January 2021

With Tier 4 shutdown measures, and further potential restrictions, employers who have not had to furlough staff previously may now be furloughing for the first time and never had to make a prior Coronavirus Job Retention Scheme before.

How do you calculate the government grant amounts and make the claim? What is ‘reference salary’ and what constitutes ‘usual hours’.

Who qualifies? What information is needed to claim? How is a grant claim submitted.

HMRC publish a guide to assist employers through the process:

PAYadvice.UK 4/1/2021

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