Warning for employers calculating Coronavirus Job Retention Scheme payments
Another exclusion has been added to HMRC’s Coronavirus Job Retention Scheme calculator. If businesses use it to work out how much you can claim, what do they need to know about this?
There’s a long list of circumstances in which an employer can’t use HMRC’s CJRS calculator to work out what it can claim. On 22 January HMRC added to the list. An employer must not use the calculator for an employee who has variable pay, was not on the payroll before 20 March 2020 and has been on more than one period of furlough since 1 November 2020.
If any of the calculator exclusions apply the employer must manually work out the amount of CJRS it can claim by following HMRC’s detailed guidance.
If an employer has made a claim using HMRC’s calculator when an exclusion applies, they should check the calculation manually. If they've over or under claimed CJRS they should contact HMRC by phone on 0800 024 1222, or using its webchat service.
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