How do employers access the CJRS scheme?
The CJRS is accessed through an online portal operated by HM Revenue &
Customs (HMRC). The employer will have to provide HMRC with details of
furloughed employees, specifying:
- the number of employees being furloughed
- details of employees - the name and National Insurance Number of each furloughed employee
- the start and end date of the claim period
- the amount claimed
- the employer’s contact name and telephone number
- the employer's PAYE scheme reference number
- the employer's Corporation Tax Unique Taxpayer Reference, Self-Assessment Unique Taxpayer Reference or Company Registration Number as appropriate for the entity
- the employer's UK bank account details
- the organisation's registered name and address
For efficient use of the portal the employer should make sure that this information is ready before they access the system to make a claim.
The HMRC furlough payment portal is operational from 20 April with a view to payments being made on 30 April. The scheme is backdated
and will apply from 1 March until the end of July 2020. From August to October 2020 the Scheme will be changed so that furloughed employees can be brought back to work part-time and more details on this will be published by the end of May 2020.
The Government has changed the eligibility date for furlough eligibility from 28th February to 19th March. This means that any employee who was on an employer's payroll on 19th March can be furloughed, provided that the employer has filed and RTI (Real Time Information) submission to HMRC for the employee by that date i.e. 19th March.