Only minor changes to the Coronavirus Job Retention Scheme (CJRS) guidance on 22nd May 2021.
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| All Pages with a callout box | Claims for furlough days in May 2021 must be made by 14th June 2021. |
Submit your CJRS claims for May
CJRS claims for periods in May can be submitted now, and must be made by Monday 14th June 2021.
Employers can claim before, during or after processing payroll. It’s best to make a claim once sure of the exact number of hours employees will work, to prevent having to amend claims later.
Check eligibility and work out how much can be claimed using the HMRC:
Conditions of claiming CJRS grants
To claim CJRS grant an employer must pay the associated employee tax and National Insurance contributions to HMRC. This is a condition of applying for the grant, and not doing so means an employer will need to repay the whole of the CJRS grant and may not be able to claim for future CJRS grants.
If an employer is having difficulties paying any of their tax liabilities, HMRC will work with them to explore affordable payment options – for example, through a payment plan where they can pay over time, in instalments. To find out more go to:
What employers need to do now
- If they haven’t submitted their claim for April but believe that they have a reasonable excuse for missing the 14th April 2021 deadline, check they can make a late claim by searching ‘claim for wages’ on GOV.UK.
- Submit any claims for May no later than Monday 14th June 2021.
- Keep records that support the amount of CJRS grants claimed, in case HMRC needs to check them.
- Make sure the employer is paying employee tax and National Insurance contributions and contact HMRC if struggling to pay.
Changes to CJRS from July 2021
The UK Government will continue to pay 80% of furloughed employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, to the end of June 2021.
In July 2021, CJRS grants will cover 70% of employees’ usual wages for the hours not worked, up to a cap of £2,187.50. In August and September 2021, this will then reduce to 60% of employees’ usual wages up to a cap of £1,875.
Employers will need to pay the 10% difference in July (20% in August and September), so that they can continue to pay their furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month.
For the hours not worked employers can continue to choose to top up their employees’ wages above the 80% level or cap for each month, at their own expense.
To help plan ahead for all future claim periods, the CJRS calculator is available to help work out how much can be claimed for employees. To find this and everything you need to know about the CJRS, go to:
PAYadvice.UK 24/5/2021
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