Important changes to the Coronavirus Job Retention Scheme (CJRS)

A few important changes are happening in relation to the Coronavirus Job Retention Scheme (CJRS).
Firstly, if you have employees who have previously been ineligible for the CJRS, as they were not on your payroll on 30 October 2020, they may be eligible for periods from 1 May 2021 onwards.
From May you will be able to claim for eligible employees who were on your PAYE payroll on 2 March 2021. This means you must have made a PAYE Real Time Information (RTI) submission between 20 March 2020 and 2 March 2021, notifying HMRC of earnings for that employee.
You and your employees do not need to have benefitted from the scheme before to make a claim, as long as you meet the eligibility criteria. For more information on eligibility, search ‘check if you can claim for your employees’ wages’ on GOV.UK or click here:
Secondly, the amount claimable under CJRS will be changing from 1 July 2021 with employer contributions required from July 2021 at 10%, increasing to 20% from August 2021.

 

Claim month Government contribution: wages for hours not worked Employer contribution: wages for hours not worked
May 80% up to £2,500 0%
June 80% up to £2,500 0%
July 70% up to £2,187.50 10% up to £312.50
August 60% up to £1,875 20% up to £625
September 60% up to £1,875 20% up to £625
Please contact our Payroll Team for help in submitting your claims, our team will continue to support our clients in processing claims until the end of the scheme.
Natasha Hill is our Payroll Manager based in our Taunton office and can be contacted on 01823 624450.

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