This content covers guidance relating to the coronavirus (COVID-19) pandemic.
Employers must report the amount of grant they receive and pay to an employee through RTI on an FPS, in the same way they would report their normal pay. Guidance is available on RTI and the CJRS here.
Employers should make RTI submissions on or before the date they pay their employee. See E4.11114.
HMRC expanded its RTI guidance on 23 April and moved it to a separate link.
Where employers pay furloughed employees at more than 80% of their normal wage, or at an amount above £2,500 per month, then tax and NIC must be deducted in full on the whole payment. The CJRS grant will only cover part of that payment.
Where an employer is authorised to make deductions from pay, this may continue during furlough as long as those deductions are not 'charges, fees or other costs in connection with your employment'.
Timing of payments and claims
Guidance has been updated to address situations where employers have made
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Web page updated on 17 Mar 2025 15:08