The Job Retention Scheme for furloughed employees is now live, if you are looking to make a claim here in this guide we’ll explain exactly what information you’ll need.
1. Your Government Gateway account details
In order to begin to make a claim you will need to visit HMRC’s website & log in using your Government Gateway user I.D. & password that were provided to you when you initially registered to use the online PAYE service. If you are experiencing problems logging in please check the guide to retriving your Government Gateway account information.
2. The number of furloughed staff
You will need to enter the total number of furloughed members of staff your business has when making each claim (these employees should have been informed of their status change in writing before being furloughed). This information should be easily obtained via your payroll system or your payroll provider.
3. The date the claim begins (& ends)
When making each claim you will be required to enter the payment date(s) you are claiming for that individual employee. The scheme allows payment dates from the beginning of March 2020 for employees who were furloughed. If the employee has ceased being furloughed you must also supply that information (an employee may be re-furloughed at a later date if neccessary).
4. The amount of your claim
For each employee who you’re claiming for under the scheme, you will need to calculate the following amounts:
- 80% of their monthly salary, up to £81.52 per day
- your monthly employer National Insurance contributions (NICs) for the employee
- your monthly minimum auto-enrolment pension contributions for the employee
Note that HMRC have provided a claim calculator to allow you to work out your claim on an individual employee by individual employee basis
5. Your employer PAYE reference number
In any claims you make under the Job Retention Scheme you will also be required to supply your PAYE reference number (also known as an employer number or ERN) & this should be easy to find within your payroll system.
Your employer PAYE reference number is also printed on any payslip, P45, P60 or P11D that you have issued to past or present employees and on any correspondence from HMRC about PAYE. You can also find the number in the booklet you received in your welcome pack from HMRC when you first registered as an employer.
6. Names of furloughed employees
You will also need to supply the full names of the furloughed members of staff within each individual claim. This information should be within your PAYE software or on any payslips, P45 or P60 forms.
7. Your furloughed employees’ National Insurance (NI) numbers
You’ll be able to find your furloughed employees’ NI numbers on any previous payslips or on their P45/P60 forms.
If you don’t have a National Insurance number for any of your furloughed employees, check this guide on how to find it.
8. Your Self Assessment reference number (UTR)
For each claim you will also need to provide your Self Assessment/UTR number, this can be found on any paperwork received by HMRC about Self Assessment, such as notice to complete tax return (refered to as ‘tax reference’).
If you’re a limited company director, you can find your 10-digit Corporation Tax reference number on letters from HMRC.
9. Bank account & sort code
In order for HMRC to process your claim you will need to supply them with your bank account details so that the money can be transfered if the claim is successful (the bank account must be based in the UK).
Once HMRC has verified your claim, you’ll receive the money into your bank account within six working days.
10. Your contact details
HMRC also asks for your contact details when you submit a claim, so be sure to have your phone number to hand as well.
Submitting your claim
HMRC’s furlough processing system is now live. When you’ve gathered the information outlined above, sign in to your Government Gateway account to begin the process of making a claim.
Employers are expected to receive the money within six working days of submitting an application.
Or alternatively let us deal with this matter be taking advantage of our bespoke, fully comprehensive payroll service.