14 December 2020

December Furlough claim

Please note: This is for Employers(including Directors of one/two person companies)

The Coronavirus Job Retention Scheme (CJRS) will now run until the end of March with employees receiving 80% of their current salary for hours not worked up to a maximum of £2,500 per month. Employers will bear the cost of National Insurance and Employer Pension Contributions for hours not worked. The CJRS extension will be reviewed in January. You and your employees do not need to have benefited from the scheme before. To be eligible under this extension, employees must be on an employer's PAYE payroll by 30th October 2020.

NB From February, to deter fraudulent claims, HMRC will publish information about employers who claim for periods starting on or after 1 December 2020.
The following information will be published on GOV.UK:

- the employer name
- an indication of the value of the claim within a banded range
- the company number for companies and Limited Liability Partnerships (LLPs)

HMRC will also be improving the information available to furloughed employees by including details of claims made for them, for claim periods starting on or after 1 December 2020 in their Personal Tax Account on GOV.UK.

NB You can only place employees on furlough if coronavirus (COVID-19) is affecting your operations. You should not place employees on furlough just because:

- they are going to be on paid leave
- you usually do less business over the festive period

On Thursday 17th December we will start processing Furlough claims for monthly paid employees in respect of December 2020, so it is very important you contact payroll@saltd.co.uk to confirm either:

a. Our furlough claim for December is the same as it was for November (Furlough claim can be submitted now) OR
b. We have additional employees starting furlough/being put back on furlough. (If so please specify their name and the date they were furloughed from OR
c. We have no Furlough claim for December
d. If flexible furlough applies:

NAME
Hours Usually worked
Hours Actually worked

To avoid submitting flexible furlough claims incorrectly it is very important that we have accurate information so any flexible working information should not be provided until hours actually worked are known. We would also like to remind everyone that HMRC expect written records to be kept for any employees on furlough, these would be required should HMRC decide to audit your furlough claims.

Where we process payroll for employees we will identify the November claim alongside the normal pay run. We are able to submit the Furlough claims weekly or fortnightly for staff paid in that way so will attend to when processing the payroll.

Please only reply to this address payroll@saltd.co.uk.