Before you can submit a claim, you will need to work out how much you are entitled to claim.
If you have reduced your employee's salary to 80%, all the information you need is on their payslip. Please note that from August 2020, National Insurance nor Pensions contributions are reclaimable under the furlough scheme.
You can also use the HMRC calculator. This will give you an instant grant entitlement calculation based on the information you provide, which you can then use to submit your claim. See Step 5 (Reclaim my grant from HMRC)
The government will allow you to claim up to 80% of your employee's normal salary, whilst they are on furlough. You, the employer, will be responsible for covering the associated employer national insurance contributions and minimum employer pensions contributions associated with the 80%.
Whilst the calculation might appear simple there are a variety of factors that have to be taken into account so we strongly advise you either use the HMRC calculator to obtain the correct figures or submit a request to us to ensure you are claiming the correct amounts.
Whilst HMRC is making the payments on trust, they are reserving the right to perform retrospective audits for up to 5 years. Therefore we recommend you retain any evidence of how you came to calculate your grant entitlement in case you are audited by HMRC in the future.
To submit your claim you'll need to use your HMRC PAYE Online account. Full instructions on how to do this can be found in step 5.