Job Retention Scheme - updated information

This article covers changes to the Coronavirus Job Retention Scheme (CJRS) and Job Support Scheme (JSS) for Sage 50 Payroll and Sage Instant Payroll.

The Government has announced that the Coronavirus Job Retention Scheme (CJRS) - also known as the Furlough scheme, has been extended until the end of September 2021. 

You can find further information about the extended scheme from Gov.uk

---

Key details about the CJRS extension

• For periods from 1 November 2020, the UK Government pays 80% of wages for the hours furloughed employees don't work, up to a cap of £2,500.
• In July 2021, this reduces to 70% of wages with a cap of £2187.50, then from August 2021 this reduces to 60% of wages with a cap of £1875. 
• You have to cover their wages for any hours they work, and including all employer National Insurance and employer pension contributions
• You can choose to top up your furloughed employees’ wages beyond the 80% paid by the UK Government for hours not worked, but you aren't required to do so.
• There is no gap in support between the previously announced end date of CJRS and this extension
• You can claim for employees who were on your PAYE payroll on 30 October 2020
• You must have made an RTI submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee
• If employees were on your payroll on 23 September 2020 i.e. you notified HMRC on an RTI submission from 20 March 2020 to 23 September 2020 and were made redundant or stopped working for you afterwards, they can also qualify for the scheme, if you re-employ them
• Neither you or your employee needs to have previously used the CJRS
• The CJRS extension will be reviewed in January to examine whether the economic circumstances are improving enough for employers to be asked to increase contributions
• HMRC has advised claims can be made for extended CJRS from 8am Wednesday 11 November
• The deadline for claims made for November was 14 December 2020. If you didn't submit a claim by this date, HMRC may still accept it if there's a reasonable excuse for not claiming by the deadline - Read more >

---

What you can do now

• Check if your employees are eligible for the scheme, based on the information above
• Agree working hours with your employees, so they know if they are furloughed fully or part-time during November
• Read more details about the extended CJRS
• If you have an urgent query about CJRS, contact HMRC employers helpline

---

Monthly deadlines

To help you plan ahead to meet the montly deadlines, check the following table of the key dates you need to know.

15 March 2021	Final date to submit claims for February 2021.
14 April 2021	Final date to submit claims for March 2021.
14 May 2021	Final date to submit claims for April 2021.
14 June 2021	Final date to submit claims for May 2021.
14 July 2021	Final date to submit claims for June 2021.
16 August 2021	Final date to submit claims for July 2021.
14 September 2021	Final date to submit claims for August 2021.
14 October 2021	Final date to submit claims for September 2021.

---

Further support and information

Now HMRC has confirmed full guidance details, to support you through the next round of claims, we're doing the following:

• Sage 50 Payroll - we've released an update to the Job Retention Scheme Module. You can also find information via the Advice Centre in your product.
• If you don't use the Job Retention Scheme Module - you can use manual reports to help you to generate the relevant information. Read more >
• Instant Payroll - we've updated our guidance on manual processing. Read more >

Still need help?

Join our multiple award nominated support channel Sage Q&A Live, Mon - Fri 9am-5pm. Get an answer within minutes if not seconds. Click here to join now >

---

Disclaimer: This article provides general rather than specific guidance to assist all of our customers. We always do our best to make sure that the information is correct but as it's general guidance, no guarantees can be made concerning its suitability for your particular needs. The information is valid at the time of publishing and is provided without any warranty of any kind, express or implied. You should take professional advice if you require specific guidance on your individual circumstances, for example to ensure that the results obtained from using our software comply with statutory or regulatory requirements. For Employers, PAYE, NIC and general tax enquiries you should call the HMRC helpline on 0300 200 3200 or visit their website at www.gov.uk In no event will we be liable to you for any direct, indirect, consequential or incidental loss or damage arising out of or in connection with your use of the information provided.