As with the ever-changing information around the various schemes we’ve provided a round-up of the latest information below.
Pre-November CJRS claims deadline
All CJRS furlough claims for the period 1st July 2020 to 31st October 2020 must be submitted no later than 30th November 2020.
November onwards CJRS claims deadline
CJRS claims must be submitted before midnight on 14th of the month following the month you are claiming for (e.g. November claim – 14th December 2020).
Officeholders and salaried company directors are still eligible to be furloughed. Directors, whilst furloughed, should only carry out statutory duties which they are legally obliged to do. For example, the daily upkeep of the business, including legal filings, record keeping, payroll, preparing annual accounts and updating general records.
Furloughed employees on a fixed wage
The pay reference period as regards CJRS claims is the last pay period ending on or before 30th October 2020.
Furloughed employees on variable pay/hours
The relevant pay for CJRS purposes is their average wage between 6th April 2020 (or if later the date the employment started) and the day before they are furloughed on or after 1st November 2020.
When working out the CJRS claim, where an employee works variable hours you will need to calculate the ‘average’ hours per day and then apply that to pay reference period (in part or in full) for which the CJRS claim is for.
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