CJRS claims for August can now be submitted and must be made by Tuesday 14th September.
Changes to the CJRS
From 1 August to 30 September (when the scheme closes), the UK Government will pay 60% of employees’ usual wages for hours not worked, up to a cap of £1,875. You’ll need to continue to pay the difference and contribute 20% from your own funds, so that you pay your furloughed employees at least 80% of their usual wages in total for the hours they do not work, up to a cap of £2,500 a month.
You can still choose to top up your employees’ wages above the 80% level or cap for each month if you wish, at your own expense.
September will be the last month of the CJRS.
What you need to do now
- Work out how much you can claim, and the contribution you’ll need to make to reach 80% of usual wages, by using the CJRS calculator and examples
- Submit any claims for August, no later than Tuesday 14 September
- Keep records supporting grants you claim, in case HMRC need to check them
- Make sure you continue paying CJRS related employee tax and National Insurance contributions to HMRC, and contact HMRC if you’re struggling to pay
- Prepare for the scheme closing on 30 September
To help you plan ahead, there’s a list of monthly claims deadlines on GOV.UK.
What if I’ve claimed too much in error?
If you have claimed too much CJRS grant and have not already repaid it, you can repay as part of your next online claim without needing to directly contact HMRC. If you claimed too much but do not plan to submit further claims, you can let them know and make a repayment online through the card payment service or by bank transfer.
You must notify HMRC and repay the money by the latest of whichever date applies below:
- 90 days from receiving the CJRS money you’re not entitled to
- 90 days from when circumstances changed so that you were no longer entitled to keep it
If you do not do this, you may have to pay interest and a penalty, as well as repaying the excess CJRS grant. More information on late payments and interest rates can be found here.
What if I haven’t claimed enough?
If you made a mistake in your claim that means you received too little money, you will need to amend it within 28 days after the month the claim relates to – unless this falls on a weekend or bank holiday, where the deadline is the next weekday. The deadline to amend claims is Tuesday 31st August. Details on how to amend your claim can be found here.
If you need further support or advice, please don’t hesitate to contact us on 01249 712074 or email email@example.com