Making a CJRS claim - Key changes from 1st July 2020
2nd Jul 2020
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There is effectively a new Coronavirus Job Retention Scheme in place for furlough periods from 1st July 2020. Therefore, furlough periods which continue into July are treated as ending on 30th June and then restarting under the new scheme on 1st July. Separate claims will need to be submitted to cover the days in June and the days in July that you want to claim for, even if employees are furloughed continuously.
Deadlines for making a claim
Claims for periods ending on or before 30th June must be made by 31 July.
Claims for periods starting on or after 1st July can only be made from 1st July.
Length of the claim period
It is up to you to decide the length of your claim period. In deciding what your claim period is, you should think about how frequently you run your payroll. You should match your claim period to the dates you process your payroll if you can, and so the length of claim period will be different for different employers.
As the scheme rules will be different each month, claim periods starting on or after 1st July must start and end within the same calendar month. Therefore, pay periods which span two calendar months must be broken down into two separate claims. You should calculate each of those claims separately.
It is possible to make more than one claim in each month, but each claim must be for a minimum period of at least 7 days. The only exception to this is if you are claiming for the first few days or the last few days in a month, known as 'orphan days'. In this instance, a claim period can be shorter than 7 days.
You can only make one claim for any period, so you must include all your furloughed or flexibly furloughed employees in one claim even if you pay them at different times. If you make more than one claim, your subsequent claim cannot overlap with any other claim that you make. Where employees have been furloughed or flexibly furloughed continuously (or both), the claim periods must follow on from each other with no gaps in between the dates.
From 1st July, employers will only be able to claim for employees who have previously been furloughed for at least 3 consecutive weeks any time between 1st March 2020 and 30th June 2020.
The number of employees you can claim for in any claim period from 1st July 2020 cannot exceed the maximum number of employees you claimed for in any single claim before 30th June 2020.
An exception to this is where an employee is returning from statutory parental leave after 10th June and meets the qualifying criteria to be furloughed for the first time.
When claiming for employees who are flexibly furloughed, employers are required to submit data on the usual hours an employee would be expected to work in a claim period and actual hours worked.
Interested in finding out more about the new changes to the Coronavirus Job Retention Scheme? Watch our webinar on-demand where we discuss flexible furlough, the wind-down of the scheme and changes to making a CJRS claim.