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Check which employees you can put on furlough. Steps to take before calculating your claim. Calculate how much you should claim. If you cannot maintain Wuat workforce because your operations have been affected by coronavirus COVIDyou can furlough employees and apply for a grant to cover a portion of their usual monthly wage costs where you record them as being on furlough.
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This may differ where you have made employees redundant, or they stopped working for you on or after 23 September and you have subsequently re-employed them. The government will review the scheme in January You do not need to have previously claimed for an employee before the 30 October to claim for periods from 1 November Employers can furlough employees for any amount of time and any work pattern, while still being able to claim the grant for the hours not worked. Employers can continue to claim for periods ending on or before 31 October until the deadline on 30 November For periods from 1 Novemberyou will only need to pay for the cost of employer NICs and pension costs.
Find out more information on employer contributions to the Coronavirus Job Retention Scheme. HMRC will check claims.
Payments may be withheld or need to be paid back if a claim is found to be fraudulent Shoulld based on incorrect information. You can report suspected fraud in the Coronavirus Job Retention scheme. Any entity with a UK payroll can apply, including businesses, charities, recruitment agencies and public authorities. This may differ if you have an employee returning from statutory parental leave.
If you are claiming for a period that starts on or after 1 Novemberthen you can only claim for furloughed employees that were employed and on payroll on 30 October You can read previous versions of this guidance on The National Archives. There is no maximum number of employees you can claim for from 1 November There are some exceptions explained in this guidance for employees returning from parental leave and military reservists, where this cap may not apply. Organisations can use the scheme if they are not fully funded by public grants and they should contact their sponsor department or respective administration for further guidance.]
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