The online claim service for the Coronavirus Job Retention Scheme (CRJS) launches on GOV.UK on Monday 20 April 2020. Any entity with a UK payroll can apply – to prepare to make your claim you will need:
• a Government Gateway (GG) ID and password – if you don’t already have a GG account, you can apply for one online
• be enrolled for PAYE online
• each furloughed employee’s name, National Insurance number, claim period and claim amount
If you have fewer than 100 furloughed staff, you will need to input information directly into the system for each employee. If you have 100 or more furloughed staff you will need to upload a file with information for each employee; HMRC will accept the following file types: .xls .xlsx .csv .ods.
How to claim
You should make your CJRS claim using the amounts in your payroll – either before or during running payroll. Claims can be backdated to 1 March where employees have already been furloughed.
If appropriate, worker’s wages should be reduced to 80% of their salary within your payroll before they’re paid. Click here for more info.
Minimum furlough periods and multiple periods
Any employees you place on furlough must be furloughed for a minimum period of three consecutive weeks. When they return to work, they must be taken off furlough. Employees can be furloughed multiple times, but each separate instance must be for a minimum period of three consecutive weeks.
You can find more information on the scheme and eligibility to claim here.