Coronavirus job retention scheme - making a claim
UPDATED 06 May 2021
This explains how to claim your furlough payments back from the government under the scheme
- The amount you can claim may vary depending on whether you are claiming for employees furloughed before or after October 30.
- All claims are made via the Government Gateway. You'll need your Government Gateway ID and password.
- Before you start your claim, we recommend that you collect the relevant information. We have provided a simple spreadsheet to help you with this.
Before you start
Check information from Government
Whilst every effort has been made to keep this topic up to date, we advice you to check the official government website to keep up to date with the latest changes to the financial support relating to Coronavirus available from the Government and for useful tools.
When can I claim?
Claims can be made:
- in respect of an employee for a minimum 7 day claim window
- in advance
- in arrears for the period from 1 November 2020 to 11 November 2020
All claims relating to November 2020 must be made by 14 December 2020. For subsequent months, claims should be submitted by day 14 of the following month.
If you did not submit a claim by this date, HMRC may still accept it if there is a reasonable excuse for not claiming by the deadline. See the GOV.UK website: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
Grants payments are anticipated 6 working days after the first claims.
What if I haven’t claimed enough?
If you made a mistake in a claim that means you received too little money, you’ll need to amend it within 28 calendar days after the month the claim relates to. If this falls on a weekend or bank holiday, the deadline is the next weekday.
The deadline to amend claims for November is Tuesday 29 December.
To find out how to amend a claim, see the GOV.UK website: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme#underclaim .
What can I claim
October 2020: The government paid 60% of reference salary, capped at £1,875. Employers paid employer National Insurance and pension contributions, and 20% of reference salary – with the 60% from the government, this made up the minimum employee salary of 80% of ther reference salary, capped at £2,500.
From November 2020: The government pays 80% of reference salary, capped at £2,500. Employers have to pay for employer National Insurance and pension contributions.
From July 2021: The government pays 70% of the reference salary, capped at £2,500. Employers have to pay 10% and for employer National Insurance and pension contributions.
From August 2021: The government pays 60% of the reference salary, capped at £2,500. Employers have to pay 20% and for employer National Insurance and pension contributions.
We've created a simple spreadsheet you can use to collect the following information. Collecting the information you'll need prior to submitting your claim will help you enter your claim without mistakes.
You'll need the following before you can start your claim:
Government Gateway user ID and password — When you created your Government Gateway account, you'll have been sent your user ID either by email or by post. If you can't find your user ID or password, at the point where you need to enter these you'll find options to reset them.
- Bank Details – The UK bank account number and sort code you want the money to be paid into. If your account has a building society roll number you should also enter that.
- Employer PAYE reference — The claim website will find this for you after you've logged in using your Government Gateway user ID and password. If your employer PAYE reference isn't detected, you can find this within Payroll. From the Settings tab, select Payroll Settings.
- The number of employees being furloughed.
The name, national insurance number, and works number (optional) for each of your furloughed employees.
You'll find these within Payroll. From the Employees tab, select each employee in turn.
The start and end date for the claim period.
It's likely that you'll be making multiple claims whilst your employees are furloughed. You can decide on the length of the claim period.
- Your initial claim will be to cover from the date your employees were furloughed.
- Your subsequent claims can cover pay periods 2 weeks in advance (assuming that you've decided whether your employees are going to remain furloughed).
- You can only make a claim once every 3 weeks.
The total amount being claimed for all employees and the total furlough period.
For October and November, claim the total amount paid for each employee for the Furlough payment type you have set up.
- The name and phone number for the person in your business that you'd like to use as a contact.
You'll also need to provide either:
- Your name (or the employer's name if you're an agent)
- Your employer's address
- Your Corporation Tax unique taxpayer reference — You'll find this on letters from HMRC or your CT600.
- Your Self Assessment unique taxpayer reference — You'll find this on letters from HMRC or your SA100. In the case of partnership's you will only need to enter one partner's unique taxpayer reference.
- Your company registration number — You'll find your Company Registration Number on your certificate of incorporation, from your accountant, or official documentation from Companies House.
How to make a claim
- We recommend gathering the information you'll need before starting the claim process. See What information will I need to make a claim?
- You'll need the Government Gateway user ID and password you got when you registered for PAYE online.
- Visit the government online portal.
Enter the information you've gathered, including:
- Claim details
- Employee details
- Bank details
- Contact details
You'll be given a claim reference number. HMRC will check the claim is correct and will pay you the claim amount via BACS into your bank account. This should be within 6 working days.
You'll be given a claim reference number. Take a copy of this, preferably by printing the screen. HMRC will not email this to you and you'll need the claim reference number in case of any queries.
What happens next
See After you've claimed on the government website.
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.