• Foxmain Associates

Coronavirus Job Retention Scheme (CJRS) - guidance from May


  • For periods from 1 May 2021 onwards, you will be able to claim for newly eligible employees who you could not claim for from 1 November 2020, but were employed by you and on your PAYE payroll on 2 March 2021;

  • You and your employees do note need to have benefitted from the scheme before to make a claim, as long as you meet the eligibility criteria;

  • As previously, you have the choice to calculate the CJRS grant across more than one pay period within a calendar month, or you can continue to claim for each pay period.

During the Spring Budget in March, the Chancellor confirmed that the CJRS would no run until 30 September 2021. Following the Budget announcements, there are changes to employee eligibility and employer contributions which take effect from May 2021 and July 2021 respectively.


From 1 May 2021, you will be able to claim for newly eligible employees who you could not claim from 1 November 2020, but were employed by you on your PAYE payroll on 2 March 2021. This means you must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 2 March 2021, notifying HMRC of earnings for that employee.


You and your employees do not need to have benefitted from the scheme before to make a claim, as long as you meet the eligibility criteria.


From 1 July 2021, the scheme will taper off, with employers making a 10% contribution to salary in July and 20% in August and September. The employee though must still receive the full 80% of their normal salary.


Calculate how much you can claim


As previously, you have the choice to calculate the CJRS grant across more than one pay period within a calendar month, or you can continue to claim for each pay period.


  • If you're claiming for a full month, you should use hte £2,500 monthly wage cap;

  • If you're claiming for any full weeks within a claim, i.e. 1, 2 or 4 week pay frequencies, then you should use the £576.92 weekly wage cap;

  • For any other pay frequency, or a claim length that isn't in exact weeks, use the maximum day rates multiplied by the number of calendar days in the pay periods of: -

  • £83.34 for April, June and September;

  • £80.65 for May, July and August.

An employee is eligible from 1 May 20210, if they were reported by 2 March 2021, even if their first pay period was after that date.


Making a claim


To make a claim, you'll need to give information about your business and employees, including: -

  • Employers PAYE scheme reference number;

  • Number of employees being furloughed;

  • National insurance number for each employee;

  • Start and end date of the claim;

  • Corporation Tax unique taxpayer reference, Self Assessment unique taxpayer reference, or company registration number. If you don't have any of the these, you can enter your Employer Name instead.

You should include all of the employees you want to furlough for that claim period. You won't be able to make another claim for the same period, and claim periods cannot overlap.


Deadlines for claims


Claim periods have monthly deadlines. They must be submitted within 14 calendar days of the month to which they relate, unless this falls on a weekend, then it is the next working day.


You can claim before, during or after processing your payroll as long as you claim is submitted by the deadline


Further details can be found on the gov.uk website - Claim for your employees’ wages through the Coronavirus Job Retention Scheme – A step by step guide for employers (publishing.service.gov.uk)