With the extension of the CJRS to the end of September came the news that from 1st May 2021 more employees could potentially be eligible for the scheme.
There are also changes to the ‘Reference Dates’ and ‘Lookback Dates’ when calculating the claims.
For claim periods up to and including 30/04/2021 you could claim for employees who were included in an RTI return between 20/03/2020 and 30/10/2020.
For claim periods starting from 01/05/2021 you can claim for employees who were included in an RTI return from 20/03/2020 to 02/03/2021.
For claim periods up to 30/06/2021 you can claim up to 80% of normal pay up to a maximum of £2,500.
For claim period of July 2021 you will only be able to claim 70% up to a maximum of £2,187.50 but will still need to pay employees a minimum of 80% of normal pay (up to £2,500 per month).
Claims for August and September 2021 will be capped at 60% of normal pay up to a maximum of £1,875) but employees must still be paid a minimum of 80% of normal pay (up to £2,500 per month).
Reference Dates:
19/03/2020
IF
Paid in 19/20 Tax Year and included on RTI on or before 19/03/2020 Was on CJRS claim on or before 31/10/2020
30/10/2020
IF
Above reference date does not apply
AND
Paid and on RTI between 20/03/2020 and 30/10/2020
Was on CJRS claim between 01/11/2020 and 30/10/2020
02/03/2021
If neither of the above apply the employee cannot be claimed for for periods starting before 01/05/2021.
If paid and on RTI between 30/10/2020 and 02/03/2021 may be eligible for periods after 01/05/2021
Calculation Basis
Fixed Pay Employees
For employees recorded on RTI return on or before:
19/03/2020 – Calculations based on normal pay received before
19/03/202020/03/2020 to 30/10/2020 – Based on last pay period on or before
30/10/202031/10/2020 to 02/03/2021 – Based on last pay period on or before 02/03/2021
Variable Pay Employees
For employees recorded on RTI return on or before:
19/03/2020 – Calculations based on higher of average wage for 19/20 tax year and pay in the corresponding period in the previous tax year (if the employee was on furlough in the previous calendar period, use earnings from the same period in 2019)
20/03/2020 to 30/10/2020 – average payable between the employee start date or 6th April 2020 (whichever is later) and the day before their furlough period began
31/10/2020 to 02/03/2021 – average payable between employee start date and the day before their furlough period began
