HMRC issues guidance to employers on reporting payments made under the Coronavirus Job Retention Scheme through the RTI system

New guidance sets out how and when employers should report payments in range of different circumstances

HMRC has issued new guidance to employers on reporting payments to employees under the Coronavirus Job Retention Scheme through the Real Time Information (RTI) system.

The new guidance sets out information on how and when employers should report payments, including where the employer -

• is making payments using a grant that has been awarded from the Coronavirus Job Retention Scheme;
• is using a grant to reimburse payments that have already been made;
• has not paid any employees any wage payments in a tax month;
• is only paying employees 20 per cent of their normal wage until a grant payment is received; and
• reported wages to HMRC in March 2020 but did not pay employees.

The HMRC guidance Reporting payments in PAYE Real Time Information from the Coronavirus Job Retention Scheme is available from gov.uk