Using the Coronavirus Job Retention Scheme

The Coronavirus Job Retention Scheme (CJRS) is for reclaiming the wages of furloughed workers. The below guide offers assistance for claiming under the scheme.

Coronavirus Job Retention Scheme (CJRS)

1. Ensure you have agreed with your employee that they are to be ‘furloughed’. You should then issue a letter the employee for them to sign and return confirming their agreement.

A template furlough letter is available here

2. The staff member should be furloughed for a minimum of three weeks and will no longer be able to work for the employer.

3. Calculate the furlough pay figure, employer national insurance contribution and employer pension contribution for each furloughed staff member. A guide to calculating these figures is available here or use the online calculator here.

Ensure you keep a record of all calculations.

4. Produce a total figure for furlough pay then separate totals for national insurance contributions and pension contributions. You will also need to know the total number of furloughed staff.

5. To receive payment by the end of the month you will need to submit your claim on the site 6 working days before.

You will need your Government Gateway ID and password as well as your PAYE details. The application needs to be submitted in one session.

If you have a payroll agent they will be able to assist you.