Job Retention Scheme July update

Submit your CJRS claims for June

If you haven’t submitted your June claim, employers must do so by We‌dn‌esd‌ay 14th J‌ul‌y.

For June employers can claim 80% of their furloughed employees’ usual wages (based on an historic snapshot point) for the hours not worked, up to a cap of £2,500 per month.

What you or your clients need to do now

1. Check if they’re eligible and work out how much they can claim using the GOV.U.K. CJRS calculator and examples.
2. Submit any claims for June, no later than We‌dn‌esd‌ay 14th J‌ul‌y.
3. Keep records that support the amount of CJRS grants you claim, in case HMRC needs to check.
4. Make sure you’re paying CJRS related employee tax and National Insurance contributions to HMRC and contact us if struggling to pay.

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Changes to CJRS for July, August and September 2021

For July, the UK Government will pay 70% of employees’ usual wages for the hours not worked, up to a cap of £2,187.50.

In Au‌gu‌st and Se‌pt‌em‌be‌r, this will reduce to 60% of employees’ usual wages up to a cap of £1,875.

Employers will need to pay the difference, 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.

The CJRS calculator is available to help you work out how much you can claim for employees up to the end of Se‌pt‌em‌be‌r. To find this and everything you need to know about the CJRS, search ‘Job Retention Scheme’ on GOV‌.UK.

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Claiming for 16 or more employees? Use the CJRS templates

To make it easier for employers to add employee details to their CJRS claims, templates are available if they are claiming for between 16-99 employees, or for 100 or more employees. To find the latest template:

The template file types that can be submitted have changed, and any templates must now be submitted as .xlsx or .csv files. If you submit a template using any other file type, you’ll receive an error message to say the file has not been accepted.

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Frequently asked questions about the CJRS

You can find everything you need to know about the CJRS on GOV‌.UK, but here are some answers to the questions that employers have been asking HMRC recently:

What if I’ve claimed too much in error?

If you have claimed too much CJRS grant and have not already repaid it, employers can repay as part of their next online claim without needing to call HMRC. If claimed too much but you do not plan to submit further claims, you can let HMRC know and make a repayment online through the card payment service or by bank transfer –

Employers must notify HMRC and repay the money by the latest of whichever date applies below:

• 90 days from receiving the CJRS money they’re not entitled to
• 90 days from the point circumstances changed so that they were no longer entitled to keep the CJRS grant.

If they do not do this, employers may have to pay interest and a penalty as well as repaying the excess CJRS grant.

For more information on interest:

What if I haven’t claimed enough?

If employers made a mistake in their claim that means they received too little money, they’ll need to amend it within 28‌‌ ‌calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, in which case the deadline is the next weekday. The deadline to amend claims for June is We‌dn‌esd‌ay 28th J‌ul‌y.

To find out how to amend a claim,:

PAYadvice.UK 8/7/2021