The Latest CJRS Guidance Changes (26, 27 and 28 January 2021)

We knew that the guidance was going to change and this is just to advise you of the latest changes for your ever-growing library….

Start, as always, at the ‘collection’ page on Gov.UK and I detail below the pieces that have changed.  

Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme

This was the first piece of guidance, published on 26 March 2020.  The guidance changed on 26 January 2021 for the 35th time (excluding the 4 times it has been translated into the Welsh language).

The section ‘Employer claim information that HMRC will make public’ has been removed a new section ‘Details of your claim that will be publicly available’ has been added.  This explains why HMRC is publishing employer names for claim periods starting on or after 1 December 2020 (transparency and to deter fraud) plus gives the following links:

• View the latest data for CJRS claims, and
• Information for employers if publishing claim details could leave individuals at risk of violence or intimidation

The above ‘Ask HMRC not to publish your Coronavirus Job Retention Scheme claim details’ is a totally new piece of guidance.

It is worth remembering that, from February 2021, furloughed individuals will be able to see claim information relating to their through their Personal Tax Account.

Check if your employer can use the Coronavirus Job Retention Scheme

This guidance for individuals was published on 26 March 2020 and the 26 January 2021 is the 29th update.

The update is as per the above, advising individuals that they are able to see details about claims by their employer and, from February 2021, whether an individual claim has been made for them.

Steps to take before calculating your claim using the Coronavirus Job Retention Scheme

This guidance was published for the first time on 12 June 2020 and the 26 January 2021 update is the 18th time it has been updated (excluding the one translation into Welsh).  The change is all to do with information in the Treasury Direction signed on 25 January 2021.

(Incidentally, do have a look at the name of the new Direction in your address bar, as it refers to it being the 6th Direction, extending the scheme from 01 February to 31 April).

Have a look at the new section ‘Averaging method for employees whose earnings were reported on an RTI FPS on or before 19 March 2020’.  This also includes a section ‘calendar lookback’.  Essentially, for the pay and hours calculation in March and April 2021, the guidance confirms the Treasury Direction (6.1 onwards) that:

• In March 2021, the lookback / corresponding period is March 2019 and not March 2020. The reason for this is that March 2020 may have included reductions as a result of furlough
• Similarly, in March 2021, the lookback / corresponding period is April 2019, not April 2020

Calculate how much you can claim using the Coronavirus Job Retention Scheme

This guidance was first published on 12 June 2020 and it has been updated 22 times since that date (excluding the Welsh translations).

There have actually been two recent updates:

26 January 2021

The update reads:

As far as I can se the only change to the scenarios where the calculator cannot be used are:

• ‘Returned from statutory leave such as maternity leave in the last 3 months (if the claim period is in July or earlier)’ changed to
• ‘Returned from statutory leave such as maternity leave in the 3 months prior to the claim period, and the claim period is in July 2020 or earlier’

The ‘Work out 80%’ additions mirror those above re the lookback / corresponding period (in March and April 2021).

27 January 2021

A change was made regarding contacting HMRC.  I really cannot see that this is dramatic.

Find examples to help you calculate your employees' wages

This is the one with two sets of examples:

• Examples of how to calculate your employees' wages
• Full example of how to calculate the amount you should claim for an employee who is flexibly furloughed

I cannot see that the ‘full example’ guidance has changed.

‘Examples’ has had 3 new examples added:

1. 2.10 Example of how to work out the usual hours based on the hours worked in more than one pay period in a previous year for March 2021 or April 2021
2. 3.8 Example of calculating 80% of the wages from the same period in a previous year for February 2021 (because 2020 was a Leap Year)
3. 3.9 Example of calculating 80% of the wages from the same period in a previous year for March 2021 or April 2021

Plus, 2 examples have been updated regarding people who are paid annually:

1. 3.16 Example of how to work out 80% of wages for an employee with annual pay whose reference date is 19 March
2. 3.17 Example of how to work out 80% of wages for an employee with annual pay whose reference date is 30 October

Pay Coronavirus Job Retention Scheme grants back

This guidance was published for the first time on 26 June 2020 and the 28 January 2021 update is the 4th time it has changed (excluding the 2 Welsh translations).

This now says that the deadline for submitting January furlough claims is 15 February 2021 (i.e., it has replaced the deadline for submitting December furlough claims).

Note that the following piece of guidance has not changed since 15 January 2021:

• Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme

Note that the following piece of guidance has not changed since 05 January 2021:

• Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

Note that the following piece of guidance has not changed since 23 December 2020:

• Claim for wages through the Coronavirus Job Retention Scheme (though the last meaningful update was on 17 December 2020)

Goodness me!  It’s the lookback days for March and April 2021 furlough pay and hours that is the most relevant for employers in these latest updates.