Claim for your employees’ wages through the Coronavirus Job Retention Scheme (CJRS)
General information about the scheme
- To be eligible for CJRS an employer must agree with the employee that they are a ‘furloughed worker’.
- Employees must be notified that they have been furloughed.
- Employees must be furloughed for a minimum of three weeks.
- The employee cannot do any work for the employer that has furloughed them.
- You can claim 80% of wages up to a maximum of £2,500 per month per furloughed employee.
- A separate claim is needed for each PAYE scheme.
- You can only claim for furloughed employees that were on your PAYE payroll on or before 19 March 2020.
- An RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 19 March 2020.
- You must have a UK bank account.
For more information on the scheme and further eligibility requirements, visit guidance on GOV.UK
Please make sure you read the guidance before making your claim. The following information is now available on gov.uk:
The scheme opened today (20 April) for claims. You will receive payment six working days after making an application. So to receive payment by 30 April you will need to complete an application by 22 April.
If you have an authorised agent, decide whether you want to make your own claim or if you want your agent to act on your behalf.
To access the system on GOV.UK you or your agent will need to have:
• A Government Gateway ID and password
• An active PAYE enrolment
The application needs to be done in one session so please don’t start your claim until you have all the information you need. Sessions will time out after 30 minutes of inactivity.
Please note that employers must retain all records and calculations in case they need to be contacted by HMRC.