Copy of CJRS example layout v1.0

Payroll professionals have been requesting this Copy of CJRS example layout v1.0.

Please note that this is offered with the caveat that this is only a suggested format and does not need to mirror the document attached exactly as long as all the mandatory data is supplied’?

Copy-of-CJRS-example-layout-v1.0.xlsx (233 downloads)





CJRS Portal

NEW CJRS guidance and Other Payroll Updates – With Kate Upcraft

Hi, so that was Easter…!

In case it’s useful, one of my colleagues at ICAEW has consolidated the three versions of the CJRS guidance so you can see the  changes as this has progressed (see here: consolidated-CJRS-guidance-with-tracked-changes.pdf (206 downloads) )

I heard from an agent on Friday (thanks Tracey Simpson) that activation codes for PAYE online are now going out by email so that’s a relief

– HMRC update their salary sacrifice guidance re CIOVID-19 as a lifestyle event: See Link
The statutory residence test (SRT) has been relaxed:  See Link

– Introductory guidance for employers on the point-based immigration scheme has been issued: See Link

– Answer from HMRC to whether employee number or payroll ID is needed for reclaim: ‘
I think it’s deliberately ambiguous to allow for any, the field is included as an extra measure for identifying the employee so whatever reference serves that purpose best.’ 

– We have made some progress today on getting some clarity for the payroll software developers on the data they might be able to provide you with to assist in the reclaim, and more guidance will be in the public domain in the next 48 hours on .gov. We have given feedback on the concerns about working days v calendar days, the fact that for small (part period) furlough payments the NICs threshold and pension threshold will mean no oncost funding and that asking for a NINO as a mandatory field is inappropriate. There will also be a calculator for employers to use to calculate reclaims (but may not be available by Monday).

– There will also be some additional guidance on pension calculations and salary sacrifice from TPR hopefully to a similar timeframe

Kate Upcraft  |  Kate Upcraft Consultancy Ltd
Mobile: 07748 797478  |

Updated Payroll Guidance v3 9.4.20

Some of you will be aware that HMRC updated the job retention scheme guidance for a third time last night (Friday 1oth April).

There are a number of changes to the second version.  See attachments and notes below:

To summarise the key points:

  • They are maintaining the line that you can claim for employees who were on the payroll on the 28th February, which is in direct contradiction to what we have been told by HMRC via the EPG this week and was confirmed by Jim Harra in his webcast to MPs. This is extremely unhelpful when we are trying to make strategic decisions in our organisations
  • Still refers to those who have been made redundant after the 28th February as being able to be re-employed, remember this is the employer’s choice, not an employee’s right
  • Whilst unpaid leave as at the 28th February is still excluded, there is now clarity that those on statutory leave (maternity etc) are not included in this group. As we have been advising they can return and be furloughed. It says on the salary that they were on the same month last year or the average over 2019/20, I’ve no idea why it just doesn’t say their contractual salary on return as many people might be going part-time. I think we will use our common sense in this respect
  • Clarification that SSP can be ended in order for an employee to be furloughed in preference, obviously both can’t be claimed for the same period of time, this will be particularly helpful to employers not covered by the SSP rebate scheme. There is almost a tacit encouragement not to put somebody onto SSP who is furloughed and falls sick, which is welcome but rather surprising as from an HR perspective we would absolutely want to record the sickness even if we are claiming
  • Employees who are shielding or caring for somebody who is shielding can be furloughed
  • No issue with an employee being furloughed whilst working for another employer (a new or existing employer) – we knew this but it’s good to see it spelt-out again
  • It has now been confirmed that deemed employees (off-payroll workers in the public sector) can be both furloughed and money can be claimed for them if there is no public funding coming through to support their project work. In such cases, the contractor’s personal service company (PSC) must exclude any monies received from public sector engager when deciding to make a claim against any taxable income from private sector work received by the PSC
  • TUPE transfers from the 28th February onwards do not affect the ability to furlough and make a claim, neither do transfers between PAYE schemes in the same business
  • There’s clarity that you must not, of course, claim the 3% pension contribution if the employee is not in a pension scheme or alternatively pay a lot more than 3%
  • We are told that you will now need national insurance numbers and employee numbers to make a claim: we need to pursue this because not everybody has a national insurance number and many small employers don’t allocate employee numbers as they’ve no need to


At the same time, HMRC contacted the software developers with information about supporting customers to prepare to make claims from the 20th April.

  • The guidance has various calculation formulas for furlough pay, details attached to this email. I’ve spotted one mistake already as it says that the qualifying earnings band for pensions last year was £511, it wasn’t it was £512!
  • It confirms that any NI reclaim must exclude amounts being claimed under the employment allowance which is what we had expected but had not yet seen in writing


Best Wishes



Kate Upcraft AMBCS > Director > Kate Upcraft Consultancy Ltd

 Mobile > 07748 797478                         Telephone > 0116 241 5732

Website >                    Blog >


Holidays and Furloughing Staff

Also, as I’m getting lots of queries on holidays (understandably as it’s Easter) the download below is a very good article on holidays and furloughing from XpertHR (thanks to all my colleagues there!) – Kate Upcraft



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