Guidance

Coronavirus Job Retention Scheme: step by step guide for employers

This guide explains the information that employers need to provide to claim for their employees’ wages.

Documents

Details

This step by step guide explains the information that employers need to provide to HMRC to make a claim through the Coronavirus Job Retention Scheme. It also describes the processes involved.

There are now monthly deadlines for claims. This means that you may need to submit earlier than you have in previous months. Use this list of dates to help you submit your claim before it’s too late.

Please note that if you are an employer making a claim, you need to follow the processes explained in the guidance page Claim for your employees’ wages through the Coronavirus Job Retention Scheme on GOV.UK.

Published 17 April 2020
Last updated 1 December 2020 + show all updates
  1. Step-by-step guide updated to reflect recent changes to the scheme, and a new key dates guide has also been published.

  2. Step by step for employers guide (English and Welsh language versions) updated after the Coronavirus Job Retention Scheme was extended on 5 November 2020.

  3. Both English and Welsh language versions of the guide have been updated to reflect changes to the scheme from 1 October 2020, and include the final date to submit a claim.

  4. The guide has been updated to reflect changes to the scheme from Tuesday 1 September.

  5. Updated Welsh language version with more information about flexible furlough and overpayments.

  6. Updated with more information about flexible furlough and overpayments (English language version only - Welsh language version will follow shortly).

  7. Published a revised version of the guide that is clearer and includes recent additions to the process.

  8. Added a Welsh language translation of the page and the step-by-step document.

  9. First published.