CJRS Employers National Insurance and Employment Allowanceby The Payroll Manager on 06/24/20
We are in the process of dealing with some overclaimed CJRS payments in relation to Employers National Insurance contributions.
There were significant changes to the Employment Allowance (EA) eligibility rules at the beginning of this tax year relating to the de minimis state aid threshold. Unlike previous years we had to go through the laborious routine of applying for EA and then awaiting authorisation by post as to whether it was claimable or not. Clients might recall finally receiving these letters at the beginning of June. We have now received most of these authorisations so we are now in a position to be able to determine whether state aid has been claimed twice for NI contributions, once through the CJRS and again through EA.
If this has happened we can easily rectify the overclaim on your next CJRS, which will be offset against your next claim.
Further update: We have now discovered that we are not able to offset the National Insurance overclaim against the current CJRS claim. In the light of this we will continue to make the CJRS claims for June in full and await HMRC instruction as to how we report the overclaim figure. It appears that this will be outside of the standard monthly CJRS process.
If you have any concerns about this then please contact email@example.com