Support in payroll for furloughed workers - claims dated from 1st July 2020
This article explains how to account for claims made for furloughed workers under the Coronavirus Job Retention Scheme (CJRS) from 1st July 2020 in FreeAgent.
Please note that FreeAgent's payroll functionality won't be available if you have an unincorporated landlord account or if you're preparing your accounts using the cash accounting basis.
On 1st July 2020 the government made a series of changes to the Coronavirus Job Retention Scheme (also known as the ‘furlough’ scheme) which affect all claims dated between 1st July 2020 and the finish date of the scheme.
The final month of the CJRS ended on 30th September 2021. Employers must submit claims for employees who were furloughed during September 2021 on or before 14th October 2021 and must make any amendments on or before 28th October 2021.
After 28th October 2021, the CJRS scheme will be fully closed and employers won’t be able to make further claims. More information about the Coronavirus Job Retention Scheme is available on the government’s website.
To calculate any claims under the scheme dated from 1st July 2020, you should:
- use our furlough calculator tool to work out the figures for each employee
- adjust the figures for each employee in FreeAgent’s payroll accordingly
As submissions to HMRC under RTI (Real Time Information) have not changed under the Coronavirus Job Retention Scheme, you’ll still need to make your RTI submission as usual. On the submission you should include the actual amount that you pay to your employee each month.