Coronavirus Job Retention Bonus Scheme

Check if you’re eligible to claim the Job Retention Bonus

The Coronavirus Job Retention Bonus Scheme is a £1,000 one-off taxable payment made to an employer for each employee that they have furloughed and made an eligible claim for through the Coronavirus Job Retention Scheme (CJRS). To claim the bonus, the employee must have been kept continuously employed until 31 January 2021.

When you can claim

You can claim the bonus between 15 February 2021 and 31 March 2021. You do not have to pay this money to your employee.

If HMRC are still checking your CJRS claims, you can still claim the bonus, but the payment may be delayed until the checks are complete. You can also apply for the bonus if you make a claim for that employee through the Job Support Scheme.

HMRC will provide an update by the end of January 2021 with details on how to access the online claim service.

Who you can claim for

You can claim for employees that:

  • You claimed for under the Coronavirus Job Retention Scheme
  • You continuously employed from the end of your last CJRS claim until 31 January 2021
  • Are not serving a contractual or statutory notice period on 31 January 2021 (including retirement)
  • You have paid enough in each relevant tax month to meet the Bonus minimum income threshold

For employees who have been transferred to you under TUPE or due to a change in ownership you may still eligible to make a claim. You must have furloughed them and claimed under the CJRS as their new employer and they must meet the eligibility criteria above.

Making a claim

You must have the following steps in place before you can make a claim:

  • Be enrolled for PAYE online
  • Comply with your PAYE obligations to file PAYE accurately and on time under Real Time Information (RTI) reporting for all employees between 6 April 2020 and 5 February 2021
  • Keep your payroll up to date and report the leaving date for employees that stop working for you before the end of the pay period that they leave in
  • Use the irregular payment pattern indicator in Real Time Information (RTI) for any employees not being paid regularly
  • Comply with all requests from HMRC to provide any employee data for any past Coronavirus Job Retention Scheme claims

If we already undertake the PAYE for you, we can claim the Job Retention Bonus on your behalf.

When the scheme ends

The closing date to make a Job Retention Bonus claim is 31 March 2021 and no further claims will be accepted after this date.

For further information or advice on the bonus scheme please get in touch with our tax team on 01903 234094.