Key dates coming up for Coronavirus Job Retention Scheme
25 November: ICAEW’s Tax Faculty provides a round-up of key deadlines and dates for the extended furlough scheme, including dates for submission of claims.
The Coronavirus Job Retention Scheme (CJRS) has been extended to 31 March 2021 for all parts of the UK, but the scheme changed from 1 November 2020 making many more people eligible.
1 November 2020
From this date the UK government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month.
For periods from 1 November onwards, employers and employees do not need to have benefited from the scheme before to claim.
Claims can be made for those employed on 30 October 2020, provided an RTI submission had been made between 20 March 2020 and 30 October 2020 notifying a payment of earnings for the employee.
Claims for periods starting on or after 1 November must be submitted within 14 calendar days after the month they relate to unless this falls on a weekend, in which case the deadline is the next weekday.
30 November 2020
This is the last day on which employers can submit or change claims for periods ending on or before 31 October 2020.
From December 2020
HMRC will publish the names, an indication of the value of claims and, for companies and LLPs, the Company Registration Numbers of employers who make CJRS claims for periods from December.
1 December 2020
For claim periods from 1 December, employers cannot claim CJRS grants for any days that their employee is serving a contractual or statutory notice period, including notice of retirement or resignation.
14 December 2020
In line with the new monthly deadlines for claims, this is the last day for submitting any claims for November.
January 2021
Government to review the terms of the scheme.
31 March 2021
CJRS ends.