Deadlines – Coronavirus Job Retention Scheme

By way of reminder, the CJRS has been extended for all parts of the UK until 31 March 2021. The Government will pay 80% of employees’ usual wages for the hours not worked up to a cap of £2,500 per month. The terms of the scheme will be reviewed in January 2021. Employees do not need to have previously been furloughed to claim for periods from 1 November 2020 onwards.

There are some deadlines to be aware of as follows:-

  • In respect of any claims for the period up to 31 October 2020, claims must be submitted on or before 30 November. Claims for that period will not be accepted after this date.
  • In respect of any claims up to 30 November 2020, these must be submitted no later than 14 December 2020 whether or not you have run your payroll by that date.
  • In general, claims must be submitted within 14 days of the end of the month they relate to.

You should keep any records to support the amount of CJRS you can claim just in case HMRC later seeks to carry out an audit.

For claim periods from 1 December 2020 you may not claim CJRS grants for any days that your employee is serving either contractual or statutory notice, including notice of retirement or the employee’s resignation.