A8.204 Coronavirus job retention scheme—payroll requirements and making claims
Employers must report the amount of grant they receive and pay to an employee through RTI on an FPS, in the same way they would report their normal pay. Guidance is available on RTI and the CJRS here.
Employers should make RTI submissions on or before the date they pay their employee. See E4.11114.
HMRC expanded its RTI guidance on 23 April and moved it to a separate link.
Where employers pay furloughed employees at more than 80% of their normal wage, or at an amount above £2,500 per month, then tax and NIC must be deducted in full on the whole payment. The CJRS grant will only cover part of that payment.
Where an employer is authorised to make deductions from pay, this may continue during furlough as long as those deductions are not 'charges, fees or other costs in connection with your employment'.
Timing of payments and claims
Guidance has been updated to address situations where employers have made payments at different times to the usual pattern.
Where payments have been made to employees early (along with the RTI submission), the next time they are paid should be on their normal contractual pay date.
Where employers have continued to pay employees during a period of furlough, in advance of receiving any payments under the scheme, they do not need to make any further RTI submissions when they receive the grant that reimburses those payments made in advance.
If employees have not been paid while the employer waits