CJRS Salary Sacrifice Pension Extract

Enables you to produce a report, based on the current pay cycle figures, which helps determine the amount of salary sacrifice pensions contributions and adjustments to be processed for furloughed employees who are not being topped up to 100% pay. This is to ensure they receive their full furlough pay. The report is populated in a CSV file, including relevant values, which can then be used as an aid to generate the correct adjustments via a temporary pay upload.

With regards to flexible furlough, the process will remain predominately unchanged.

Furlough pay must still continue to be grossed-up before calculating the pension contribution. However, if hours have been worked as part of flexible furlough, the adjustment and LET will only be pro-rated in relation to the relative furlough pay e.g. furlough hours / normal hours.

If the employee is now in receipt of sufficient normal pay to allow the salary sacrifice pension to be taken, then this is acceptable. It is important to note, that if this deduction takes the employee’s gross pay below the 80% furlough pay value then the employer will still be required to cover the employee's pension contribution. Also, National Minimum Wage regulations must be adhered to for the amount paid for worked hours, adjustments may need to be made to the salary sacrifice adjustment amount.

Where an employee has worked hours equal to or greater than their normal hours, they will not appear on the extract as the salary sacrifice pension will be taken in full and no adjustment is necessary.

A report CSV file is produced each time this task is run.

Refer to the CJRS in ResourceLink - user guide for details of the output from the CJRS Salary Sacrifice Pension Extract.

Pay Period

Tax Year

Enter the tax year to be paid. This field defaults to the current tax calendar details of the selected employee, or the first employee in the selected list.

This field is mandatory.

Tax Period

Enter the tax period to be paid. This field defaults to the current tax calendar details of the selected employee, or the first employee in the selected list.

This field is mandatory.

Pay Type

Display only.

Scheme Uses LET

Select this check box to indicate that the lower earnings thresholds (LET) need to be applied to the calculations.

If you select this check box, all employees within the selection are assumed to be in this type of scheme. Therefore, you may need to run this report more than once.

Output File Name

File Name

A report CSV file is produced when this task is run. The system automatically generates the file name CJRS_SS_MMMDD_HHMM.csv, however, you can amend it.

Click the Commit button to produce the report CSV file and download it.

Note: You may need to disable your browser’s pop-up blocker if the report CSV file does not download.

MD312S15