HS: Making a Claim Through HMRC's Coronavirus Job Retention Scheme (CJRS) Portal

The link to the HMRC claim portal can be accessed via the employer’s online PAYE account. If you have not signed up for an online account, this can be done here https://www.gov.uk/paye-online/enrol

 

• To access the claim portal, select Access the Coronavirus Job Retention Scheme

 

To be able to make a claim, the following information is required:

Claim Details

• Company Name
• Company CRN
• Employer Reference
• Corporation Tax Unique Tax Reference (CT UTR)
• Self-Assessment Unique Tax Reference (SA UTR) (if applicable)
• Claim Period Start
• Claim Period End
• Number of Employees
• Total Claim Amount
• Amount claimed for gross pay to furloughed employees in the claim period
• Amount claimed for NICs contributions for furloughed employees in the claim period
• Amount claimed for AE pension costs for furloughed employees in the claim period

Employee Details (100 or less employees)

• Employee Name
• Employee NI Number
• Employee Payroll Number

Employee Details (100 or more employees)

• Employee Name
• Employee National Insurance Number
• Employee Payroll Number
• Furlough Start Date
• Furlough End Date (if unknown, leave blank)
• Amount Claimed (Grant + NIC + Pension) for each employee

Bank Details

• Bank Account Number
• Bank Sort Code (do not include dashes)
• Bank Account Holder’s first name (company details)
• Bank Account Holder’s last name (company details)
• Bank Account Holder’s address (company details)
• Building Society Roll Number (if applicable)
• Company Address

Contact Details

• Contact Name
• Contact Number  

Claim Period

Employers can only claim once per claim period. Therefore, in certain scenarios, such as having a monthly and a weekly pay frequency, it may be necessary to combine information from multiple pay periods into one submission.

Calculations

The following calculations have been used to work out the amount of Employer NIC and Employer Pension costs, which are in accordance with HMRC guidance. 

NIC Calculations

 Furloughed for the whole pay period 

• Use the grant claim amount
• Minus the relevant secondary NIC threshold
• Multiply by 13.8%

 Furloughed for part period or pay includes top-up 

• Total pay minus relevant secondary NIC threshold
• Multiply by 13.8% = total NIC
• Divide total NIC by the number of days in the period
• Multiply by the number of furlough days in the period
• Multiply the NIC day rate by the proportion of pay received (100% if only 80% pay is paid to employee)
  • Multiply NIC day rate by (furlough amount divided by total amount)

 

Pension Calculations

Employee is furloughed for whole period

• Use the grant claim amount
• Deduct the relevant lower earnings limit
• Multiply by 3%

 

Employee is furloughed for part period 

• Use the grant claim amount
• Take LEL and divide it by the number of days in the period
• Multiply the LEL by the number of furlough days
• Deduct the part LEL from the grant claim amount
• Multiply by 3%

 

HMRC Upload Template

Whilst Fourth is still working on delivering this information in the HMRC upload format, this section details how to take the information from the new export and create the HMRC format for upload.

 Please note: Uploads can only be used if the grant claim is for 100 employees or more.

 The format of the upload for HMRC is shown in the table below.

 

  

 

Step-by-Step Guide to Claiming Through the HMRC Portal

•  Step 1 – Log in to the Claim Portal

From your Government Gateway login, select Access the Coronavirus Job Retention Scheme

 

• Step 2 – Accept the conditions of making the claim

  

•  Step 3 – Confirm that the employer has furloughed employees

 

• Step 4 – Confirm that the full amount of the claim has been/will be paid to employees (excluding NIC and AE amounts)

  

• Step 5 – Confirm whether the employer submits a Company Tax return (if no, see the notes at the bottom of this article)

 

•  Step 6 – Enter the employer’s Corporation Tax Unique Taxpayer Reference (UTR)

 

• Step 7 – Select Continue to go through to the claim forms

 

Please note: It is only possible to make 1 claim per claim period, per PAYE reference. Therefore, if employers have a weekly and a monthly payroll the claim period should cover the monthly, and the summed amounts of all weekly payrolls should be entered. 

• Step 8 – Enter the claim period

 

 

• Step 9 – Confirm the claim period

 

• Step 10 – Enter the number of employees you are claiming for within the period selected

 

• Step 11 – Confirm the number of employees

 

• Step 12 – Enter the total amounts being claimed

 

 

•  Step 13 – Confirm the total amounts being claimed

 

• Step 14 – Enter employee details (for less than 100 employees)

 

 

• Step 15 – Confirm employee details

  

• Step 16 – Upload employee details (for 100 or more employees)

  

• Step 17 – HMRC confirms the upload is succesful

 

 

• Step 18 – A lit of employees will appear

 

 

• Step 19 – Confirm the bank account that the claim will be paid into

  

• Step 20 – Enter bank details

 

• Step 21 – Enter the address of the account holder (the address where statements are sent to)

 

•  Step 22 – Confirm account holder address (where bank statements are sent to)

 

 

•  Step 23 – Enter the contact details of the person who is managing the claim

  

• Step 24 – review the declaration and answers to questions

 

• Step 25 – Note down your claim reference – this will not be emailed to you

 

Notes

If the company does not submit a company tax return, select No.  The screens will then ask: 

• Is the employer registered for self-assessment?
  • If yes – enter self-assessment Unique Taxpayers Reference number
  • If no...
• Is the company registered with Companies House?
  • If yes – enter the Companies registration number
  • If no – Enter the Company name
• Continue to Step 7