Here's a useful update of questions you may have as you try to complete your claims the latest queries answered about making your grant applications for CJRS.
But remember - this is a state aid claim, this is not part of ordinary payroll services, your payroll experience will not be sufficient, necessarily, to complete your claims correctly.
If you are struggling then please get in touch and we will carry out the claims for you based upon an ever growing wealth of expertise. Our fees are not expensive, ask for a quote on 01962 715671 or email firstname.lastname@example.org.
- Grant needs to be calculated using calendar days per month – not working days. (May be asked to pay the money back if calculated incorrectly.
- Directors paid annually – if the annual pay has not been reported by the 19th March RTI – ineligible for the claim.
- Date game for claims – weekly, monthly pay. One claim per 3 weeks, you cannot make two claims for the same period. So think through the weekly pay to include with/without the monthly payroll. You can claim 14 days in advance but claims cannot end more than 14 days ahead of the date of the claim.
- Claimed too much e.g. NI? If you realise you have claimed too much then correct in the next claim so that overall things become correct. There is no option to correct a claim currently, but HMRC indicates this will be made available later.
- EA and Grant NI – You cannot claim NI under the grant if EA is operating. However, the verdict is still out as to whether technically the EA can be claimed independently of the Grant and is still to be clarified. EA is a de-minimus state aid, CJRS is not. EA can be turned off in the payroll software until September to allow NI that is be part of the grant in the early months to be claimed. In September the EA is turned on and the full £4K can be claimed. Clarification is to be issued on this.
- Salary Sacrifice. CJRS grant applies to the salary (reduced by sacrifice). This cannot be altered.
- CONFUSION WITH ADDRESSES – After the bank account data is entered the system asks for an address via Postcode – This is the employers address and NOT the bank address.
- For greater than 100 employees a spreadsheet can be uploaded, to save keying in separately. Pressure is being applied to get this number reduced to save on the onerous task of inputting line by line.
CJRS - When you make a claim for CJRS you are making a state aid claim on behalf of your client. The rules are detailed, not clear and developing with time. This is NOT an automatic part of payroll services.