What you need to do now

• Continue to pay your furloughed employees at least 80% of their usual wages for the hours they do not work, up to a cap of £2,500 per month. You will need to fund the difference between this and the CJRS grant yourself. 
• The caps are proportional to the hours not worked. For example, if your employee is furloughed for half their usual hours in September, you are entitled to claim 70% of their usual wages for the hours they do not work up to £1,093.75 (50% of the £2,187.50 cap). 
• Continue to pay furloughed employees’ National Insurance and pension contributions from your own funds.

Claiming for 100 or more employees: use HMRC

• It’s really important to use the right file type when uploading your data. The easiest way to ensure your file is in the right format is to use the HMRC template. To find it search ‘download a template if you're claiming for 100 or more employees through the Coronavirus Job Retention Scheme’ on GOV‌.UK.
  
• If your file is in the wrong format – for example, an incorrect file type or too many or too few columns – it may be rejected. If your file is rejected, you’ll receive a message to say it has not been accepted and your claim will not be processed.
  

Fraudulent claims  

• HMRC have started to investigate CJRS claims where fraud is suspected. They will be paying particular attention to claims that differ from the PAYE data we hold and where they have received reports of fraud. Employees are encouraged to report their employer if they have reason to believe that they are abusing the scheme.

More information

• Guidance and live webinars offering you more support on changes to the scheme and how they impact you are available to book online – go to GOV‌.UK and search 'help and support if your business is affected by corona virus'. 
• HMRC phone lines and web chat are still very busy, so the quickest way to find the support you may need is on GOV‌.UK.