HMRC to publish CJRS claims

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.