HMRC update CJRS guidance

Released 21 May 2020

HMRC have made amendments to their guidance covering the Coronavirus Job Retention Scheme (CJRS).

The amendments are as follows:

Check if your employer can use the Coronavirus Job Retention Scheme – Information has been added to clarify that employee authorised salary deductions can be deducted from grant payments. A link has been added directing customers to check the impact on their tax credits. Inconsistencies within the guidance around the dates of eligibility for the scheme have also been corrected.

Claim for wages through the Coronavirus Job Retention Scheme – updated to explain that employers will be asked to give the amounts separately for the NICs, pension and wages they are claiming for. Information added that employee authorised salary deductions can be made from grant payments.

Find examples to help you work out 80% of your employees' wages – Examples updated to show that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for employee's wages.

Work out 80% of your employees' wages to claim through the Coronavirus Job Retention Scheme – The list explaining functions that can be tested on the calculator has been updated – the calculator can now be used to work out claims for employees who have received top ups or discretionary payments in the claim period. The guidance has also been updated with information that the amount claimed for NICs cannot be more than 13.8% of the grant claimed for employee's wages.

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme – Updated with information that clarifies that eligibility depends on employment on or after certain dates.

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