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Extension to the Coronavirus Job Retention Scheme (CJRS)

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Updated 5th November 2020

The Chancellor has extended the Coronavirus Job Retention Scheme with a more generous offering than that in place during October.  The Job Support Scheme which was planned to replace the previous furlough scheme has now been postponed.

Full details regarding the extended Job Retention Scheme are still to be confirmed, however, in basic terms, it reverts back to its original format last available in August:

  • For all non-worked hours the employer will pay 80% of pay and be able to reclaim that 80% up to the cap of £2,500/mth
  • Employers will be required to pay employer National Insurance and pension contributions
  • Employees will continue to have the normal statutory deductions such as PAYE etc.
  • Employers can bring back employees on flexible furlough but will be required to pay 100% of current pay for those hours worked and claim the grant on the non-worked hours
  • The scheme is open to the whole of the UK and will run until the end of March 2021 but terms and employer contributions will be reviewed again in January
  • Neither the employer nor the employee needs to have previously claimed or have been claimed for under CJRS to make a claim under the extended CJRS
  • Employees employed as of 23rd September (day of Job Support Scheme Announcement) and notified to HMRC by RTI on or before that date, who have since been made redundant can be rehired and placed on the Scheme.
  • The Job Retention Bonus incentive planned for payment in February has now been removed

Further guidance is expected, however current information suggests that as long as employees were on the RTI submission by 23:59 on 30th October they will be eligible to be claimed for.

As we receive more detail we will publish more guidance, however, government details to date can be found here

Please note claims for the Job Retention Scheme 2 must be submitted by 30th November 2020 for further information on this scheme please click here


If you'd like any more information about the extended Job Retention Scheme, email help@armstrongwatson.co.uk

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