Updated 18th April 2020 – 16:00
This step by step guide will take you through five sections:
General information about the scheme
For more information on the scheme and further eligibility requirements, visit guidance on GOV.UK.
If you are an employee please speak to your employer if you have any questions. We are not able to provide information on individual claims.
You must read the guidance set out here before you proceed with your claim.
The service is designed to be simple to use. The information you will be required to provide should be details that you currently use for your payroll run. To help you get through the process as smoothly as possible, please ensure you have all the information required in steps 2 and 3 before you make your claim online.
It is the claimant’s responsibility to ensure that the information provided in the application is accurate.
You cannot make more than one claim during a claim period – you should make your claim shortly before or during running payroll. You must claim for all employees in each period at one time as you cannot make changes to your claim.
Getting ready to make your application
The scheme will open on 20 April for claims. You will receive payment six working days after making an application. If you wish to receive a payment from the scheme by the end of the month, you will need to submit your claim at least six working days in advance for the money to clear into your bank account. If you have an authorised agent, decide whether you want to make your own claim or if you want your agent to act on your behalf.
Applying through an agent
If you have an agent that has authorisation to act for you on PAYE matters online, they can make a claim for CJRS on your behalf.
If an agent is making the claim for you, tell them which bank account you want the funds to be paid into.
To make a claim yourself, you must gather the following information before you can proceed to step 3:
You should make sure you have this information ready before you access the system to make a claim.
For the majority of employers with full-time or part-time employees on a set salary, you will need to work out the following for the claim period:
Example calculation for an employee on a fixed salary
An employee started work for Smith Ltd in 1997 and is paid a regular, fixed monthly salary on the last day of each month. They are also auto-enrolled into the workplace pension. The employee agreed to be placed on furlough from 21 March 2020, at 80% of their salary.
A. Calculating the grant for gross pay
The employee was paid £2,400 in gross salary for February, the last full monthly pay period before 19 March 2020.
21 March to 31 March is 11 days. So the reference salary for the part of March in which the worker is furloughed is:
£2,400 divided by 31 days in March = £77.42
£77.42 multiplied by 11 days of furlough = £851.62
Smith Ltd can claim 80% of this amount, up to the ‘maximum amount’ for the time on furlough in March: 80% of £851.62 is £681.30
The maximum amount test is:
Monthly maximum of £2,500 divided by 31 days in March = £80.65
£80.65 x 11 days of furlough = £887.15
Smith Ltd claims the lower amount, £681.30, for the employee’s gross pay in March.
B. Calculating the grant for employer National Insurance contributions (NIC)
The employee’s gross pay at the end of the month is made up of £1,548.40 of salary funded by Smith Ltd, for 1 to 20 March (20 days), and £681.30 of pay funded by CJRS for the remaining 11 days of March.
The employer NICs due on the total gross pay of £2,229.70 is £208.48
Step 1: £208.48 divided by 31 days in March = £6.73
Step 2: Daily employer NIC amount of £6.73, multiplied by 11 furlough days = £74.03 Smith Ltd claims £74.03 for employer NIC’s due on the employee’s March pay.
C. Calculating the grant for employer pension contributions
The monthly lower level of qualifying earnings of £512 (for March 2020) is apportioned based on the number of days in the month to the qualifying furlough days:
£512 divided by 31 = £16.52
£16.52 multiplied by 11 days = £181.72
The minimum level of auto-enrolment pension contributions on the £867.10 furlough pay is therefore: (£681.30 – £181.72) x 3% = £14.99
This is the lower of £14.99 or the employer pension contributions due on the furlough pay under the terms of the pensions scheme.
Smith Ltd claims £14.99 for the employer pension contributions for March.
TOTAL CLAIM FOR EMPLOYEE
Smith Ltd claims a total of £770.32 from the CJRS for the employee in March. This is made up of £681.30 for gross pay, £74.03 for employers NIC and £14.99 for employer pension contributions. Smith Ltd has checked that they are not claiming for more than they are going to pay out.
Do not start a claim until you have gathered all the information required in steps 2 and 3.
To access the system on GOV.UK you or your agent will need to have:
This application needs to be done in one session. There is currently no save and return option. Sessions will time out after 30 minutes of inactivity.
Now you are ready to make a claim. Go to GOV.UK to make your claim
The service will be available for claim submissions from 20 April. You will not be able to access it before this date.
You will be taken through a series of steps in the online service. You will need to confirm that you have furloughed your employees, then you will need to input the information about your organisation which you prepared in step 2.
After this, you will need to confirm the amount of the claim – split into the total amount to be paid to furloughed employees and the total pension and national insurance contributions, that you will have prepared at step 3. Before you submit the application, you will also need to confirm your employees’ details, enter your UK bank details and your address.
Once you have submitted the claim, you will see a confirmation screen where a claim reference number will be provided. Print the confirmation screen or note down the claim reference number provided – you will not receive an email confirmation.
If you are submitting the claim yourself, it is your responsibility to check the accuracy of your claim.
If you are using an agent, ask them to note down and share the calculations that form the basis for your claim and the claim reference number provided. They will not receive an email confirmation, but they can print the confirmation screen.
To ensure that the funds are paid as quickly as possible to you, your agent should input your bank details into the system, not theirs.
If you are an employer with more than 100 employees you will need to provide more detail in your submission:
You will also need to upload the claim information in one of the following formats:
Read more about the Coronavirus job retention scheme:
Read more about Coronavirus Financial support:
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