HMRC had previously announced that it would publish details of
claims under the coronavirus job retention scheme (CJRS) for periods starting
on and after 1 December 2020. Along with employer name and company number, HMRC
has confirmed it will publish the value of the claim within a banded range.
with the lowest band being £1 to £10,000 and the highest being in excess of
£100m.
HMRC has also updated its existing guidance to provide more
information on how much an employer can claim for fixed-rate employees whose
first pay period ends after 30 October 2020 and for variable-rate employees
whose first wages are not payable until after they begin furlough. The guidance
has been updated with the steps to work out the 80% of the employee’s usual
wages.
In addition, HMRC has published examples to help employers in
calculating usual hours for a fixed hours employees and wages for fixed rate
employees whose first pay period ends after 30 October 2020. Also, in
calculating average wages for a variable-rate employee whose first wages are
payable after they begin furlough.
HMRC had previously announced that it would publish details of
claims under the coronavirus job retention scheme (CJRS) for periods starting
on and after 1 December 2020. Along with employer name and company number, HMRC
has confirmed it will publish the value of the claim within a banded range.
with the lowest band being £1 to £10,000 and the highest being in excess of
£100m.
HMRC has also updated its existing guidance to provide more
information on how much an employer can claim for fixed-rate employees whose
first pay period ends after 30 October 2020 and for variable-rate employees
whose first wages are not payable until after they begin furlough. The guidance
has been updated with the steps to work out the 80% of the employee’s usual
wages.
In addition, HMRC has published examples to help employers in
calculating usual hours for a fixed hours employees and wages for fixed rate
employees whose first pay period ends after 30 October 2020. Also, in
calculating average wages for a variable-rate employee whose first wages are
payable after they begin furlough.
