The Coronavirus Job Retention Scheme (CJRS) has been extended until 30 September 2021, providing a prolonged level of support for employers whose businesses remain negatively impacted by coronavirus.

The level of grant available through the CJRS will remain the same until 30 June 2021.

Calculating a claim, update for May 2021

Prior to submitting a claim to HMRC, employers are required to calculate how much they can claim though CJRS.

Employers must work out

  • The length of the claim period (the start date of your claim period is the date your first employee was furloughed);
  • What should be included when calculating the employee’s wages; and
  • The employee’s usual hours and furloughed hours.

The Job Retention Scheme calculator can be used to work out the figures required when making a claim. It should be used for each employee on full and flexible furlough, with the results added up for each claim period.

The calculator has been updated to include a new model for May 2021 claims. For claim periods starting on or after 1 May 2021, the employer should not include the days where the employee was on statutory sick pay related leave.

Click here to access the Job Retention Scheme calculator.

Claims can be made before, during or after payroll is processed, as long as they are submitted by the relevant claims deadline. Payments are made six working days after a claim is made.

Monthly claim deadlines

Claims must be submitted by 11.59pm on the dates below.

14 May: final date to submit claims for April

14 June: final date to submit claims for May

14 July: final date to submit claims for June

16 August: final date to submit claims for July

14 September: final date to submit claims for August

14 October: final date to submit claims for September.

The maximum wage amount

The upper limit for the amount that can be claimed for an employee’s wage is £2,500 a month, or £576.92 a week.

To calculate the maximum amount, multiply the daily maximum wage amount by the number of calendar days an employee is furloughed for.

The daily maximum amount for May, July and August 2021 is £80.65 per day and £83.34 for June and September 2021.

For further details on CJRS, including the level of grant and eligibility criteria, please download our CJRS factsheet below.