The Coronavirus Job Retention Scheme allows employers to claim a grant covering 80% of the wages for a furloughed employee. Employees originally had to be employed on 28 February 2020 – the cut off date has now been extended to 19 March 2020. Employers can now claim for furloughed employees that were on their PAYE payroll and notified to HMRC on an RTI submission on or before 19 March 2020.
Claims will be submitted using an online portal expected to open on Monday 20 April 2020 submitting the following information for each furlough employee:
- National Insurance number
- Claim period and amount
- Payroll/employee number
For 100 employees or less, details will be entered individually. For more than 100 furlough employees upload a xls/csv file listing the above information for all employees. Ensure you retain all furlough records and calculations for amounts.
If an employee went on unpaid leave on or before 28 February 2020 it is not possible to furlough them until the date it was agreed they would return from unpaid leave. For further information see the full updated guidance.