[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-241975-105":53,"doc-detail-241975-en":122},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":115,"head_meta":117,"extra_data":119,"updated_unix":121},105,"en","co-funding-payroll-scheme-phase-2-audit-requirements","Co-funding Payroll Scheme Phase 2 - Audit Requirements","","Co-funded Payroll Scheme Phase 2 sets out the evidence businesses must prepare when making a claim and agreeing to provide administrators and auditors with information for that claim month. The guidance focuses on documentation that supports declarations, ensuring any provided evidence specifically relates to the impact of COVID-19 restrictions. It details overall scheme checks, standard versus special exemption requirements, and the types of records needed to confirm payment to employees, material detriment (30% turnover loss vs the same month in 2019), and compliance with insurance and special exemption declarations.",{"@graph":63,"@context":114},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/co-funding-payroll-scheme-phase-2-audit-requirements/241975/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/co-funding-payroll-scheme-phase-2-audit-requirements/241975.png","ImageObject",442,249,{"name":88,"@type":89},"Ivy","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110],{"name":105,"@type":106,"acceptedAnswer":107},"What documents may be required to confirm payment to employees?","Question",{"text":108,"@type":109},"The business may be asked to provide documents such as bank statements and schedules submitted with supporting payroll records, along with any other required schedules (e.g., ITIS).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What evidence supports special exemption declarations?",{"text":113,"@type":109},"For the special exemption scheme, the auditor may request specific documentation for each declaration, such as cashflow with actuals and forecasts, meeting notes, evidence of fund removal or debt collection attempts, and correspondence with landlords or suppliers.","https://schema.org",{"og:url":78,"og:type":116,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":118,"canonical":78},"index,follow",{"doc_id":120,"site_id":56},241975,1789184083,{"code":4,"msg":5,"data":123},{"doc_id":120,"user_id":124,"nickname":88,"user_avatar":125,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":126,"file_id":127,"file_url":128,"file_type":129,"file_size":130,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":131,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":132,"faqs":133,"seo_title":134,"seo_description":61,"update_tm":121,"read_time":9},549758252649,"https://ap-avatar.wpscdn.com/avatar/8000253669c5317157?_k=1778319167496531819","Co-funding payroll scheme phase 2: audit requirements  \nThe Government’s Co-Funded Payroll Scheme (Phase 2) offers financial support to businesses (including companies, charities, self-employed workers, sole-traders and partners) that have suffered material detriment due to COVID-19 restrictions. Government guidelines for the scheme can be found here. Frequently asked questions about the scheme can be found here.  \nWhen making a claim the business makes a number of declarations in relation to the month of the claim, and agrees to provide information to the administrators and auditors of the scheme. This document outlines the typeof information that would be considered appropriate to support the declarations and which could be provided to Government if a claim is audited.  \nSome documentation might relate to activity or discussions held before the relevant month of the claim, however, any documentation provided as evidence should specifically relate to the impact of the COVID-19 restrictions on the business.  \nOverall scheme checklist:  \n\n|  | Standard scheme | Special exemption |\n| --- | --- | --- |\n| Payment to employees | ✔ | ✔ |\n| Material detriment | ✔ | ✔ |\n| Declarations |  |  |\n| • Insurance policies | ✔ | ✔ |\n| Special exemption scheme |  |  |\n| • Insufficient cash flow to meet ongoing obligations including payroll costs |  | ✔ |\n| • Considered all options for working capital |  | ✔ |\n| • Removal of funds from the business |  | ✔ |\n| • Explored all opportunities for shareholder investment |  | ✔ |\n| • Considered options for collection of all debts |  | ✔ |\n| • Considered options for reduction of overheads |  | ✔ |\n\nThe following tables indicate the type of documentation that could be required to be provided by a businesses during the audit of their claim.  \nPayment to employees  \nGovernment’s Customer and Local Services team will be contacting employees of selected businesses to confirm the dates and the amounts of payments they have received in the relevant month.  \nThe business may also be contacted and will be required to provide any or all of these documents to confirm payment:  \n• Business bank statement  \n• Social security schedule submitted and supporting payroll records  \n• ITIS schedule submitted  \nMaterial detriment  \nThe Government will be auditing selected businesses to confirm material detriment. Material detriment is a 30% loss in turnover during the month of the claim compared to the same month in 2019.  \nTurnover is the total business operating income, including income from trading and any other sources of income that the business may have. This includes, and is not limited to, the sale of products and services, commission receipts, business rental income, business bank interest or other business investment income, and payments received from business disruption insurance.  \nIn the case of a self-employed worker/sole trader, turnover is a person’s business income before deducting any expenses. This includes, but is not limited to, income related to the sale of products and services, commission receipts and payments received from business disruption insurance.  \nBusinesses being audited will be contacted and will be required to provide any or all of these documents to confirm material detriment in the month being audited:  \n• Turnover or income statement from an accounting system  \n• Turnover or income statement created from bank statements  \n• 2019 & 2020 comparison  \n• Invoices or other supporting evidence  \nDeclarations  \nIt is a requirement of the scheme that a business must pursue an insurance claim for business disruption if it has this cover. Documentation that will demonstrate compliance with this declaration includes:  \n• The insurance policy  \n• Correspondence with insurer  \n• Confirmation of insurance receipts  \nSpecial exemption scheme  \nThe following table provides an indication of the documentation that will demonstrate compliance with the declarations in the month being audited, and will be","cbCaiu8wpyc7Oabr","https://ap.wps.com/l/cbCaiu8wpyc7Oabr","pdf",142365,"English","# Overall scheme checklist\n## Standard scheme vs special exemption\n# Payment to employees\n## Documents to confirm payments\n# Material detriment\n## Definition and turnover calculation\n## Documents to confirm detriment\n# Declarations\n## Insurance claim compliance\n# Special exemption scheme\n## Required evidence for each declaration","[{\"question\":\"What documents may be required to confirm payment to employees?\",\"answer\":\"The business may be asked to provide documents such as bank statements and schedules submitted with supporting payroll records, along with any other required schedules (e.g., ITIS).\"},{\"question\":\"What evidence supports special exemption declarations?\",\"answer\":\"For the special exemption scheme, the auditor may request specific documentation for each declaration, such as cashflow with actuals and forecasts, meeting notes, evidence of fund removal or debt collection attempts, and correspondence with landlords or suppliers.\"}]","Co-funding Payroll Scheme Phase 2 - Audit Requirements | PDF"]