Job Retention Scheme quick reference information

Here’s all the information you need in one central place to help you navigate your way through these times, stay on track with your duties and look after your employees.
What’s availableWhat’s inside
An update from HM Revenue & Customs (HMRC) about the extension of the Job Retention Scheme The latest news on the announcement made by the chancellor on 5 November to extend the Job Retention Scheme until the end of March.
Information from HMRC about how you can claim for wages through the Job Retention Scheme (JRS). There’s also a useful factsheet about the scheme. Provides helpful information if you need to start making a claim.  There are links to tools and basic information about what you need to do when making a claim. The factsheet provides useful information about the dates and contributions.
Up to date information from HMRC about which employees you can claim for and key detail about the scheme. Gives that bit of extra clarity on who’s eligible for the scheme and other rules.
A step by step guide from HMRC to help you claim through the JRS. Details who can make a claim, how it’s made and what to do if you’re applying through an agent.  There’s also an example of how to calculate the claim.

Help from HMRC calculating how much you can claim as well as steps to take before calculating your claim.

There are some useful examples to help calculate your employees’ wages.

Guidance on how much you must pay furloughed employees and how much you can claim for your NICs and pension contributions. The steps will help you decide the length of the claim period, what to include when calculating wages and work out employees’ usual and furloughed hours.

How to report employees' wages to HMRC when you've claimed through the Job Retention Scheme.

Guidance on how and when to report employees' wages to HMRC using the PAYE Real Time Information system.

Information from The Pensions Regulator (TPR) about the impact of COVID19 on automatic enrolment.

Provides key information on why you need to continue with your automatic enrolment duties.  There’s also information on other rules such as consultation requirements, salary sacrifice and what you need to do if you’re struggling to pay.

Technical information from TPR about how salary sacrifice, certification and JRS works.

Contains information on salary sacrifice and certification, along with examples on each.

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