Claim for 80% of your employee’s wages plus any employer National Insurance and pension contributions, if you have put them on furlough because of coronavirus (COVID-19).
Before you start
You’ll need to:
- Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
- Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme
What you’ll need
To make a claim, you will need:
- to be registered for PAYE online
- your UK bank account number and sort code
- your employer PAYE scheme reference number
- the number of employees being furloughed
- each employee’s National Insurance number
- each employee’s payroll or employee number
- the start date and end date of the claim
- the full amount you’re claiming for including employer National Insurance Contributions and employer minimum pension contributions
- your phone number
You also need to provide either:
- your corporation tax unique taxpayer reference
- your Self-Assessment unique taxpayer reference
- your company registration number
If you’re putting more than 100 employees on furlough
If you’re claiming for more than 100 furloughed employees, you’ll need to upload a file containing the following for each employee:
- full name
- National Insurance number
- payroll number (optional)
- furlough start date
- furlough end date (if known)
- full amount claimed
The format of the file you upload must be either:
- .xls
- .xlsx
- .csv
- .ods
How to claim
Online services may be slow during busy times. Check if there are any problems with the online service.
Use the online service to claim for wages
After you’ve claim
Once you’ve claimed, you’ll get a claim reference number. HMRC will then check that your claim is correct and pay the claim amount by Bacs into your bank account within 6 working days.
You must:
- keep a copy of the claim reference number for your records
- keep a copy of your calculations in case HMRC need more information about your claim
- tell your employees that you have made a claim and that they do not need to take any more action
- pay your employee their wages, if you have not already
Do not contact HMRC unless it has been more than 10 working days since you made the claim and you have not received it in that time. HMRC is receiving very high numbers of calls. Contacting HMRC unnecessarily puts their essential public services at risk during these challenging times.
NIBUSINESSINFO
