Coronavirus Job Retention Scheme Portal Opens 20 April
The Coronavirus Job Retention Scheme (CJRS) portal, which allows employers to reclaim up to 80% of a furloughed employee's salary from HMRC, opened on 20 April 2020. The CJRS will reimburse “the gross amount of earnings paid or reasonably expected to be paid by the employer to an employee”.
The government changed the eligibility date for furlough eligibility from 28 February to 19 March. This means that any employee who was on an employer’s payroll on 19 March can be furloughed, provided that the employer has filed an RTI (Real Time Information) submission to HMRC for the employee by that date i.e. 19 March.
In order to make a claim under the CJRS, an employer must meet three conditions. The employer must have:
- created and set up a PAYE scheme before 19 March 2020;
- a UK bank account, into which money will be paid; and
- enrolled for PAYE online.
The CJRS portal can be accessed through the Government Gateway.
To make a claim yourself, you must gather the following information:
1. The number of employees being furloughed.
2. The dates employees have been furloughed to and from.
3. Details of employees – the name and National Insurance Number of each furloughed employee.
4. Your employer PAYE scheme reference number.
5. Your Corporation Tax Unique Taxpayer Reference, Self-Assessment Unique Taxpayer Reference or Company Registration Number as appropriate for your entity.
6. Your UK bank account details.
7. Your organisation’s registered name.
8. Your organisation’s address.
You should make sure you have this information ready before you access the system to make a claim.