Guidance

Calculate how much you can claim using the Coronavirus Job Retention Scheme

Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.

The Coronavirus Job Retention Scheme has been extended until 31 March 2021 and the government will review the scheme in January 2021.

Claims for furlough days in November 2020 must be submitted by 14 December 2020.

You can no longer submit claims for claim periods ending on or before 31 October 2020.

You can read previous versions of this guidance on The National Archives.

This guidance covers Job Retention Scheme claims for periods up to 31 January 2021.

If you’re using the Coronavirus Job Retention Scheme to claim for employees’ wages, the steps you’ll need to take are:

  1. Check if you can claim.

  2. Check which employees you can put on furlough.

  3. Steps to take before calculating your claim.

  4. Calculate your employees’ wages.

  5. Claim for your employees’ wages.

  6. Report a payment in PAYE Real Time Information.

For the period 1 November 2020 to 31 January 2021 the government grant will cover the full 80% of wages. Employers will not be required to contribute or top-up for the hours not worked. You will still need to pay employer National Insurance contributions and employer pension contributions, you cannot claim for these.

You can choose to top up your employees’ wages above the minimum 80% furlough pay amount but you do not have to. Employees must not work or provide any services for the business during hours which they are recorded as being on furlough, even if they receive a top-up wage.

Record keeping requirements

You must keep a copy of all records for 6 years, including:

  • the amount claimed and claim period for each employee
  • the claim reference number for your records
  • your calculations in case HMRC need more information about your claim
  • usual hours worked, including any calculations that were required, for employees you flexibly furloughed
  • actual hours worked for employees you flexibly furloughed

Use the calculator

This calculator can be used to work out what you can claim. It can be used for most employees who are paid either regular or variable amounts each pay period (for example, weekly or monthly).

The calculator cannot be used if employees:

  • returned from family-related statutory leave (maternity leave, paternity leave, shared parental leave, adoption leave, parental bereavement leave)
  • get director’s payments
  • have been transferred under TUPE
  • have been employed at separate times throughout the year
  • receive employer pension contributions outside of an auto-enrolment pension scheme
  • have an annual pay period

If you are claiming for an employee who is flexibly furloughed, you will need to work out their usual hours before you use the calculator.

Calculate now

If you cannot use this calculator, you’ll need to work out what you can claim manually using the calculation guidance or by seeking professional advice from an accountant or tax adviser.

We will continue to improve our online services on a frequent basis, including supporting more employment situations with this calculator.

It’s your responsibility to check that the amount you’re claiming for is correct.

Work out the maximum wage amount

The maximum wage amount is £2,500 a month, or £576.92 a week. This is the upper limit of the amount you can claim for your employee’s wages.

You will also need to work out 80% of your employee’s usual wage.

If the length of time you’re claiming for is not one or more weeks or one month, you’ll need to use the daily maximum wage amounts to work out the maximum amount for each employee.

To work out the maximum amount you can claim, multiply the daily maximum wage amount by the number of calendar days your employee is furloughed for in your claim.

Month Daily maximum wage amount
November 2020 £83.34 per day
December 2020 £80.65 per day
January 2021 £80.65 per day

If you’re claiming for multiple pay periods in one claim, you can calculate the total maximum using a mixture of:

  • the daily maximum wage amount
  • the weekly maximum wage amount
  • the monthly maximum wage amount

Find an example of working out the maximum wage amount for part of a pay period.

Work out 80% of your employee’s usual wage

You will need to work out 80% of your employee’s usual wages to determine:

  • how much you have to pay your employees for the time they are furloughed
  • what you can claim under the scheme

You can use the calculator to help you work out how much you can claim, though there are some cases where this may not be suitable – it is your responsibility to check that the amount you are claiming for is correct.

You will need to identify the number of furlough days in the period. A furlough day means every calendar day within a period where the employee was either:

  • fully furloughed
  • under a flexible furlough agreement with you

The way you should work out 80% of your employee’s usual wages is different depending on the way they’re paid. You must check what you can include as wages first.

Choose the calculation you think best fits the way your employee is paid, this might not be the same way that you have worked out their usual hours. For example, if you pay your employee a fixed regular salary, use the calculation for fixed pay amounts. HMRC will not decline or seek repayment of any grant based solely on the particular choice of pay calculation, as long as a reasonable choice is made.

Where a claim covers multiple pay periods, this calculation should be done for each and then added together.

If your employee received some statutory payments you should adjust your claim for this.

If your employee has fixed pay

You will need to identify the reference period that you will use to work out your employee’s usual wages.

The reference period is the last pay period ending on or before 19 March 2020 for employees who either:

  • were on your payroll on 19 March 2020, that is you made a payment of earnings to them in the tax year 2019 to 2020 which was reported to HMRC on a Real Time Information (RTI) Full Payment Submission (FPS) on or before 19 March 2020
  • you made a valid CJRS claim for in a claim period ending any time on or before 31 October 2020

For all other employees, the reference period is the last pay period ending on or before 30 October 2020; this will only apply for periods starting after 1 November 2020.

If your fixed pay employee has worked overtime

If your fixed pay employee has worked enough overtime to have a significant effect on the amount you need to claim, you should calculate 80% of their usual wages using the method for employees whose pay varies. Examples of situations where overtime could have a significant effect on the claim amount include where the employee worked overtime:

  • in the reference period
  • in the corresponding calendar period to the pay period you are claiming for
  • a lot, or often, in the tax year up to the reference period

Work out 80% of wages for employees on a fixed salary

To work out 80% of your employee’s wage:

  1. Start with the wages payable to your employee in their reference period - if you’re claiming for a full pay period, skip to step 4.

  2. Divide by the total number of days in the pay period you are calculating for.

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

Find an example of working out 80% of wages for fixed rate, full or part time employees on a salary.

Find an example of working out 80% of wages for fixed rate full or part time employee who returns to working their usual hours during the claim period.

If your employee’s reference period is not a full pay period or the pay frequency has changed

You will need to work out your employees usual wages and then calculate 80% if either:

  • your employee’s reference period is not a full pay period
  • your employee’s pay frequency has changed between the reference period and the pay period you are calculating for

To work out their usual wages and then calculate 80%:

  1. Start with the wages payable to your employee in their reference period.

  2. Divide by the number of days in that period (including non-working days).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

Find an example for working out 80% of your employees wages if they have not been paid for a full pay period up to 19 March 2020.

If your fixed-rate employee’s first pay period ends after 30 October 2020

You can claim for fixed-rate employees whose first pay period ends after 30 October 2020, if HMRC received the details of their wages on a PAYE Real Time Information (RTI) Full Payment Submission (FPS) on or before 30 October 2020 and the other eligibility conditions are met.

To work out 80% of the employee’s usual wages:

  1. Start with the amount of the employee’s wages that was included on your last PAYE Real Time Information (RTI) Full Payment Submission (FPS) submitted to and received by HMRC on or before 30 October 2020. You must check what you can include as wages first.

  2. Divide by the number of days in the pay period that PAYE Real Time Information (RTI) Full Payment Submission (FPS) relates to (including non-working days).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

Find an example of calculating wages for a fixed rate employee whose first pay period ends after 30 October 2020.

Employees whose pay varies

If your employee has variable pay, how you work out their usual wages depends on when they were on your payroll.

For employees who were on your payroll on 19 March 2020, that is you made a payment of earnings to them in the tax year 2019 to 2020 which was reported to HMRC on a Real Time Information (RTI) Full Payment Submission (FPS) on or before 19 March 2020 you should calculate 80% of the higher of:

  • the wages earned in the corresponding calendar period in the tax year 2019 to 2020
  • the average wages payable in the tax year 2019 to 2020

This also applies to employees for whom you made a valid Job Retention Scheme claim in a claim period ending any time on or before 31 October 2020.

For all other employees you should calculate 80% of the average wages payable between 6 April 2020 (or, if later, the date the employment started) and the day before they are furloughed on or after 1 November 2020.

If your employee has variable hours you will have completed a similar comparison to work out their usual hours but the outcome may be different.

To calculate 80% of the wages from the corresponding calendar period in the tax year 2019 to 2020:

  1. Start with the amount they earned in the same period last year.

  2. Divide by the total number of days in that pay period - including non-working days.

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

If your employee did not work for you in the corresponding calendar period in the tax year 2019 to 2020, you can only use the averaging method to calculate 80% of their wages.

Find an example of claiming for the same period last year.

To work out 80% of the average monthly wages for tax year 2019 to 2020:

  1. Start with the amount of wages that were payable to the employee in the tax year up to the day before they were first furloughed.

  2. Divide it by the number of days from the start of the tax year – including non-working days (up to the day before they were first furloughed, or 5 April 2020 – whichever is earlier).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

Find an example of working out 80% of average monthly wages for the last tax year.

Each day after the employee commenced employment with you is counted in making this calculation. This includes non-working days.

If your employee started working for you on or after 6 April 2019, you should not include the days before their employment started in your calculation.

To work out 80% of your employee’s average earnings for an employee who started working for you on or after 6 April 2019:

  1. Start with the amount of wages that were payable to the employee in the tax year up to the day before they were first furloughed.

  2. Divide it by the number of days they’ve been employed since the start of the tax year – including non-working days (up to the day before they were first furloughed or 5 April 2020 – whichever is earlier).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

Every day after the employee commenced employment with you is counted in making this calculation. This includes non-working days.

Find an example of working out 80% of average wages for the last tax year if employment started after 6 April 2019.

To work out 80% of your employee’s average wages between 6 April 2020 (or, if later, the date the employment started) and the day before they are furloughed on or after 1 November 2020:

  1. Start with the amount of wages that were payable to the employee from 6 April 2020 and up to (and including) the day before the employee’s first day spent on furlough on or after 1 November 2020.

  2. Divide it by the number of days they’ve been employed since the start of the tax year – including non-working days (up until the day before they were furloughed).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

Find an example to help you work out 80% of your employee’s average earnings between the date their employment started and the day before they are furloughed

If your variable-rate employee’s first wages are payable after they begin furlough

You can claim for variable-rate employees whose first wages are not payable until after they begin furlough, if HMRC received the details of their wages on a PAYE Real Time Information (RTI) Full Payment Submission (FPS) on or before 30 October 2020 and the other eligibility conditions are met.

To work out 80% of the employee’s average wages between 6 April 2020 (or, if later, the date the employment started) and the day before they are furloughed on or after 1 November 2020:

  1. Start with the amount of the employee’s wages that was included on your last PAYE Real Time Information (RTI) Full Payment Submission (FPS) submitted to and received by HMRC on or before 30 October 2020.

  2. Divide it by the number of days they’ve been employed since the start of the tax year – including non-working days (up until the day before they were furloughed).

  3. Multiply by the number of furlough days in the pay period (or partial pay period) you are claiming for.

  4. Multiply by 80%.

Find an example of calculating average wages for a variable-rate employee whose first wages are payable after they begin furlough.

Work out your employee’s minimum furlough pay

The minimum furlough pay is the lesser of either:

  • 80% of their usual wage
  • the maximum wage amount

If your employee is flexibly furloughed the minimum furlough pay depends on their working and furloughed hours.

  1. Start with the lesser of:

  • 80% of their usual wages
  • the maximum wage amount
  1. Multiply by the employee’s furloughed hours.

  2. Divide by the employee’s usual hours.

This is the minimum amount you must pay your employee for the time they are recorded as being on furlough. You can choose to pay more than this but you do not have to.

If any of the furlough hours are taken as paid holiday or annual leave, you need to top up the pay for these hours to the employee’s full contracted rate.

Find an example of how to calculate minimum furlough pay for an employee who is flexibly furloughed.

Calculating the number of working and furloughed hours for an employee that is furloughed or flexibly furloughed for part of a claim period

If your employee is only furloughed or flexibly furloughed for part of your claim period, when calculating the number of furloughed hours you can claim for make sure you:

  • only calculate the employee’s usual hours for the days covered by the furlough agreement
  • do not include any working hours on days not covered by a furlough agreement

This applies even if your claim period includes days before or after the employee’s furlough agreement. For example, because you’re claiming for multiple employees and some of them are furloughed for a different period.

Work out how much you can claim for your employee’s furlough pay

For periods up to January 2021 you can claim a grant for the full amount of the minimum furlough pay.

Find an example of how to work out how much of the minimum furlough pay you can claim for.

If your employee was paid a statutory payment in the claim period

You must subtract the amount which is paid to the employee for the claim period from the amount you claim under the scheme, if your employee is paid:

  • Statutory Maternity Pay
  • Statutory Adoption Pay
  • Statutory Paternity Pay
  • Statutory Shared Parental Pay
  • Statutory Parental Bereavement Pay

Your employee cannot be furloughed while they receive statutory sick pay and your employee cannot receive statutory sick pay while they are furloughed.

How to claim

Once you have completed the calculation for each employee who was furloughed in the claim period follow the instructions to claim for wages online through the Coronavirus Job Retention Scheme, including requirements about the records you must keep and how you use the grant.

Find an example of a full calculation

This example shows how to calculate the amount you should claim for an employee who is flexibly furloughed in Novembert.

Contacting HMRC

If you think there have been mistakes or unreasonable delays caused by HMRC, you can use our complaints process.

Get help online

Use HMRC’s digital assistant to find more information about the coronavirus support schemes.

You can also contact HMRC if you cannot get the help you need online.

We are receiving very high numbers of calls. Contacting HMRC unnecessarily puts our essential public services at risk during these challenging times.

Published 12 June 2020
Last updated 1 December 2020 + show all updates
  1. Guidance updated to reflect that 30 November claims deadline has now passed. Table with changes to the grant contribution removed.

  2. The information has been updated to give further detail about if your fixed-rate employee’s first pay period ends after 30 October 2020 and if your variable-rate employee’s first wages are payable after they begin furlough.

  3. There has been a small amendment to clarify how to work out 80% of your employee’s average earnings between the date their employment started and the day before they are furloughed. The section 'calculating the number of working and furloughed hours for an employee that is furloughed or flexibly furloughed for part of a claim period' has been updated.

  4. The scheme has been extended. This guidance has been updated with details of how to claim for periods after 1 November 2020. 30 November 2020 is the last day employers can submit or change claims for periods ending on or before 31 October 2020.

  5. Added translation.

  6. Information call out updated to state that the scheme is being extended until 31 March 2021.

  7. Information call out has been updated to confirm that the guidance on this page reflects the rules for the period until 31 October 2020. This page will be updated to include the rules relating to the scheme extension shortly.

  8. Added translation

  9. The Coronavirus Job Retention Scheme is being extended until December 2020.

  10. Information call out has been updated - the scheme is now closed. 30 November 2020 is the last date you can submit claims.

  11. The information call out at the top of the page has been updated with the changes to the scheme. 30 November 2020 is the last day employers can submit or change claims for periods ending on or before 30 October 2020.

  12. New subsection 'Work out your employee's usual hours and furloughed hours' to tell employers how to calculate the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period. Employers using this calculation do not need to amend previous claims

  13. The information call out at the top of the page has been updated with the changes to the scheme from 1 September.

  14. The calculator has been updated and can now be used to work out claim periods ending on or before 31 October.

  15. Page updated with a new section on how to calculate your claim for fixed pay employees who have worked enough overtime (in the tax year 2019 to 2020) to have a significant impact on the amount you need to claim.

  16. Welsh translation added.

  17. Deleted information about claim periods ending on or before 30 June 2020 and information about backdating claims to 1 March, as this is no longer possible.

  18. Updated to show that the calculator can now be used to work out what you can claim for in a claim period ending on or before 31 August. A link has also been added to a new full example for August, and the 'Working how much you can claim for employer National Insurance contributions has been updated to make it clear what steps to take if your employee's pay period goes beyond 30 June.

  19. Page updated with information about how to treat statutory payments received in the claim period.

  20. First published.