Are you prepared for the end of the CJRS?
As the CJRS closes on 30 September, you will be thinking about the next steps for your employees and your business.
In order to help you prepare we thought we would share HMRC’s FAQ publication with some useful advice and guidance.
If you have any questions or require further support, contact one of our Payroll team who will be happy to support you.
What should you do when the scheme closes?
You will need to:
- Bring your employees back to work on your agreed terms and conditions
- Agree on any changes to your terms and conditions with them
- Consider ending their employment.
When making decisions about how and when to end furlough arrangements, equality and discrimination laws will apply in the usual way. For more information search ‘Job Retention Scheme’ on GOV.UK.
Can you claim CJRS for employees on notice periods?
Employers cannot claim CJRS grants for any days an employee is serving a contractual or statutory notice period, including notice of retirement, resignation or redundancy.
What support is available for my employees if I’m unable to bring them back to work?
There’s UK Government support available for your employees through the JobHelp website, offering a range of support, training and advice, to help people find their next opportunity. This includes the Kickstart scheme and other Plan for Jobs support measures, along with advice on learning new skills and finding who’s recruiting. Search GOV.UK for ‘Plan for Jobs programmes’ for more information.
What support is available to help my business grow after the CJRS has closed?
If you are looking to grow your business, the UK Government Help to Grow scheme offers management and digital programmes, to help you learn new skills and reach more customers. To register your interest, search GOV.UK for ‘Help to Grow’.
If employers are considering taking on new employees, there’s a range of UK Government support available to help them, including placements, apprenticeships and training opportunities. Search ‘Plan for Jobs programmes for employers’ on GOV.UK to find out how your client’s business could benefit.
What if I claimed too much in error?
If you have claimed too much CJRS grant and you have not already repaid the overclaimed amount, you can repay as part of your next online claim. If you claimed too much but do not plan to submit further claims, you can make a repayment online through HMRCs card payment service.
You must tell HMRC and repay the money by the latest of whichever date below applies:
- 90 days from receiving the CJRS money you are not entitled to
- 90 days from the point circumstances changed so that you are no longer entitled to keep the CJRS grant.
If you don’t do this, you may have to pay interest and a penalty as well as repaying the excess CJRS grant.
What if I haven’t claimed enough?
If you made a mistake in your claim that means you received too little money, you’ll need to amend your claim within 28 calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, where the deadline is the next weekday.