Coronavirus job retention scheme: records and calculations

HMRC has published an update to its Claim for wages through the coronavirus job retention scheme guidance, noting that employers must keep a copy of all records for six years, including:

• the amount claimed and the claim period for each employee;
• the HMRC claim reference number; and
• the employer’s calculations.

Employers must also tell their employees that a claim has been made and pay their wages. Any unfinished claims in one session can be saved and returned to within seven days.

HMRC has also published new guidance for employers Find examples to help you work out 80% of your employees' wages to help employers calculate 80% of employees’ wages, and also their employer NICs and pension contributions for the purposes of claims under the CJRS.

HMRC’s guidance on employee eligibility for the CJRS has been relocated to a new page, Check which employees you can put on furlough to use the coronavirus job retention scheme.