From 1 August 2020 Coronavirus Job Retention Scheme (CJRS) continues to provide grants for furloughed employees but no longer funds employers’ National Insurance (NI) and pensions contributions. You now have to make these payments from your own resources for all employees, whether furloughed or not.
Key points for employers to remember are:
- making sure your data is right – it’s important that you provide the data needed to process your claim, payment of your grant may be at risk or delayed if you submit a claim that is incomplete or incorrect
- NI numbers – you need to provide a NI for all employees as part of your CJRS claim
- claimed too much in error – if you have claimed too much for a CJRS grant and have not repaid it, you must notify HRMC and repay the money, if you have received more than you are entitled to, you can let HMRC know as part of your next online claim without needing to call – the system will prompt you to add details on if you have received too much
- if you received too much and do not plan to submit further claims, or you have claimed less than you were entitled to – please contact HMRC
For further information please visit the GOV.UK website.