Coronavirus Job Retention Scheme Extension
The Coronavirus Job Retention Scheme (CJRS) will be extended until March 2021. Eligible employees will receive 80% of their usual salary for hours not worked, up to a maximum of £2,500 per month.
Businesses will have flexibility to use the scheme for employees for any amount of time and shift pattern, including furloughing them full-time.
There will be NO employer contribution to wages for hours not worked. Employers will only be asked to cover National Insurance and employer pension contributions.
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 (if other eligibility criteria are met). Employees notified by RTI submission to HMRC on or before 30th October will be eligible. Employees employed as of 23 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.
Businesses will be able to claim either shortly before, during or after running payroll. Claims can be made from 8am Wednesday 11 November. Claims made for November must be submitted to HMRC by no-later than 14 December 2020. Claims relating to each subsequent month should be submitted by day 14 of the following month, to ensure prompt claims following the end of the month which is the subject of the claim.