New rules for claims under the CJRS
The second and final phase of the Coronavirus Job Retention Scheme (CJRS) runs from 1 July 2020 to 31 October 2020. During this phase, furloughed workers may return to work part-time under the flexible furloughing provisions. New rules also apply from 1 July 2020 to determine the length of the claim period.
Claims must start and finish in same calendar month
For claim periods ending on or before 30 June 2020, there was no maximum length for the period for which a claim could be made. However, for claim periods starting on or after 1 July 2020, claims must start and end in the same calendar month. This is because the amount payable under the scheme differs in each month as support under the scheme is phased out. Where the furlough period for which a grant is being claimed spans more than one calendar month, the period must be split and two claims made. For example, if employees are furloughed for three weeks from 20 July 2020 to 9 August 2020, one claim should be made for the period from 20 July 2020 to 31 July 2020 (12 days) and a further claim should be made for the period from 1 August 2020 to 9 August 2020 (9 days).
Claim period must be at least seven days
Claims for periods starting on or after 1 July 2020 must cover at least seven days, unless the period spans more than one calendar month and the claim relates to the last few days in one month or the first few days in the next month. Where this is the case, a claim can only be made for fewer than seven days if the claim includes the first or the last day of the month, and a claim has been made for the period ending immediately before it.
Only one claim per period
Only one claim can be made for each period. This means that all furloughed or flexibly furloughed employees must be included in the same claim. Where a subsequent claim is made, the subsequent claim cannot overlap with other claims that have been made. If an employee has been furloughed or flexibly furloughed continuously, the claim periods must follow on from each other with no breaks. For example, an employer could make a claim each week. The claim must include all employees furloughed or flexibly furloughed that week. The first day of the next claim period must be the day after the last day of the previous claim period.
Cap on number of employees
The number of employees who can be included in a claim for a period starting on or after 1 July 2020 cannot be more than the maximum number of employees under any claim ending on or before 30 June 2020. This is subject to an exception where an employee returns from statutory leave and is furloughed on their return.
We can help
We can help you work out your claim periods for claims under the CJRS and assist you in making the claim.