Coronavirus Job Retention Scheme: Directors

(asked on 7th December 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will allow directors of small companies who file their PAYE RTI returns annually between 20 March and 19 April 2020 who were ineligible for the Coronavirus Job Retention Scheme to claim backdated payment.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 15th December 2020

For claims from 1 November, employers must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020 notifying a payment of earnings for that employee to be able to claim under the CJRS. This does mean that some annually paid employees such as directors, who were not paid between these dates will not be eligible for CJRS.

The Government has balanced a number of risks by aligning the start of the eligibility period for the CJRS extension with the cut-off date for the original scheme, meaning anyone who has been furloughed previously and paid in line with the rules of the scheme can be furloughed again.

This ensures that individuals paid annually towards and following the end of the previous tax year who were not eligible for the original scheme can now benefit from the extension. Those paid annually are eligible to claim, as long as they meet the relevant conditions.

Reticulating Splines