CJRS – News Flash

Are you prepared for the end of the CJRS?

As the CJRS closes on 30‌‌ ‌September, you will be thinking about the next steps for your employees and your business.

In order to help you prepare we thought we would share HMRC’s FAQ publication with some useful advice and guidance.

If you have any questions or require further support, contact one of our Payroll team who will be happy to support you.

What should you do when the scheme closes?

You will need to:

  • Bring your employees back to work on your agreed terms and conditions
  • Agree on any changes to your terms and conditions with them
  • Consider ending their employment.

When making decisions about how and when to end furlough arrangements, equality and discrimination laws will apply in the usual way. For more information search ‘Job Retention Scheme’ on GOV‌‌.UK.

Can you claim CJRS for employees on notice periods?

Employers cannot claim CJRS grants for any days an employee is serving a contractual or statutory notice period, including notice of retirement, resignation or redundancy.

What support is available for my employees if I’m unable to bring them back to work?

There’s UK Government support available for your employees through the JobHelp website, offering a range of support, training and advice, to help people find their next opportunity. This includes the Kickstart scheme and other Plan for Jobs support measures, along with advice on learning new skills and finding who’s recruiting. Search GOV‌.UK for ‘Plan for Jobs programmes’ for more information.

What support is available to help my business grow after the CJRS has closed?

If you are looking to grow your business, the UK Government Help to Grow scheme offers management and digital programmes, to help you learn new skills and reach more customers. To register your interest, search GOV‌‌.UK for ‘Help to Grow’.

If employers are considering taking on new employees, there’s a range of UK Government support available to help them, including placements, apprenticeships and training opportunities. Search ‘Plan for Jobs programmes for employers’ on GOV‌‌.UK to find out how your client’s business could benefit.

What if I claimed too much in error?

If you have claimed too much CJRS grant and you have not already repaid the overclaimed amount, you can repay as part of your next online claim. If you claimed too much but do not plan to submit further claims, you can make a repayment online through HMRCs card payment service.

You must tell HMRC and repay the money by the latest of whichever date below applies:

  • 90 days from receiving the CJRS money you are not entitled to
  • 90 days from the point circumstances changed so that you are no longer entitled to keep the CJRS grant.

If you don’t do this, you may have to pay interest and a penalty as well as repaying the excess CJRS grant.

What if I haven’t claimed enough?

If you made a mistake in your claim that means you received too little money, you’ll need to amend your claim within 28‌‌ ‌calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, where the deadline is the next weekday.

 

 

Like-for-Likes Up for Third Consecutive Week

S4labour has identified that last week’s hospitality sales figures are up by 8% when compared to the same week in 2019. This is the third week in a row where sales have been up on 2019 levels. 

There are also similar patterns between food and drink like-for-likes, with food like-for-likes yet again outperforming drink like-for-likes: up 16.5% compared to 1.5% respectively. 

Richard Hartley, S4labour’s Chief Innovation Officer, added: “the fact like-for-likes are up again spells even more positive news for the hospitality industry. Although there were fears on whether the industry can sustain its growth following the summer holidays, September has started off well. However, as positive as this growth is, there are concerns on higher VAT rates coming into effect from the 1st of October affecting hospitality.”

September’s First Week Boasts Positive Like-for-Likes

The culmination of August — in addition to the first week of September — saw hospitality sales rise by 12% when compared to the same week in 2019. 

Food like-for-likes increased by 24.5%: the highest number S4labour’s research has shown during August. Drink like-for-likes saw an increase too, however by a smaller 2.5%  — a common pattern throughout August. 

Week-on-week sales were less positive: there was an overall decrease of 9% in hospitality sales. Non-London sites experienced a 10% decline, whilst London experienced a 1% drop in hospitality sales. Although both site-locations were in decline, London outperforming non-London has been a rarity in recent weeks. 

S4labour’s Chief Innovation Officer, Richard Hartley, commented: “after seeing August’s monthly like-for-likes outperform 2019, these like-for-likes are continuing to paint a positive picture for the hospitality industry. The next few months could certainly be challenging, however this first week of September revealing positive like-for-likes is a good start.”

Hospitality Like-for-Likes See Slight Increase during August

S4labour has identified that hospitality sales in August 2021 increased by a small 1.6% when compared to August 2019. 

Notably, food like-for-likes were up 16% — something we have been used to seeing throughout August in our weekly like-for-like analysis. However, the decline in drink like-for-likes of 12.5% clearly contributed to the small overall increase. Food sales outperforming drink sales occurred within both dry-led and wet-led sites for August. 

As for London and non-London sites, the similar pattern continued: non-London experienced significantly more growth than London for month-on-months (August 2021 compared to July 2021). Even though month-on-month hospitality sales rose by 9.5%, London sites saw a decrease of 24.5% whilst non-London’s sales increased by 16.5%. 

The Chief Innovation Officer for S4labour, Richard Hartley, commented: “although the increase in like-for-likes is small, given the recent months hospitality has experienced it is reassuring to see August 2021 has bettered August 2019 in regards to overall hospitality sales. The easing of restrictions has certainly helped consumer confidence. These figures offer some sense of reassurance for the hospitality industry, and hopefully this revival continues as we approach the autumn months; especially the London commute making a comeback.”

Final Week of August Sees Like-for-Likes Rise by 5%

Following a recent decline in like-for-likes, August’s concluding week saw sales increase by 5% when compared to the same week in 2019. 

This 5% increase was mainly a result of food like-for-likes rising by 12% — a similar trend in regards to recent like-for-likes. Drink like-for-likes, on the other hand, dropped by 1% in comparison to the same week in 2019. 

Week-on-week sales were up by 6.5%, with London’s sales increasing by 4% based on the previous week — a rise that has been a rarity in recent weeks. As for non-London, week-on-weeks were up 7%.

S4labour’s Chief Innovation Officer, Richard Hartley, commented: “the final week of August caps off a month that’s appeared to be mostly quite difficult for London’s week-on-weeks. This last week, however, spells some positivity for the Capital. The longer weekend may have resulted in London sites experiencing higher sales compared to usual.”

Hospitality Like-for-Likes Down 5.5%

Hospitality like-for-likes were down 5.5% last week when compared to the same week in 2019. 

The majority of the decline was driven by a 17% decrease in drink like-for-likes. However, food sales were up by 11%. 

As for week-on-week sales, S4labour’s research shows a small 1% overall increase on the previous week. However, London and non-London revealed differences; something that has often been the case. London’s week-on-weeks were level, whilst non-London sites saw a week-on-week increase of 1.4%. 

Richard Hartley, S4labour’s Chief Innovation Officer, stated: “These figures continue to reinforce the picture we’ve been seeing: food operators, mainly outside of London, are continuing to do well — whilst many drink focused operators are struggling. Tourist trade may help food focused sites in London; whereas wet-led sites are continuing to experience reduced footfall in the Capital.