Job Retention Scheme (1 November 2020 to 31 March 2021)
The Government has today extended the Coronavirus Job Retention Scheme (CJRS) until the end of March for all parts of the UK. The Job Support Scheme due to begin on 1 November 2020 is now postponed indefinitely.
Employers
The employer does not need to have made a previously claim under CJRS.
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 have to cover Employers’ National Insurance and Employer pension contributions. (The Government will review this in January to decide whether to increase the employers thereafter.)
The extended CJRS will operate as the previous Scheme did, with businesses being 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.
HMRC will publish details of employers who make claims from December onwards under the extended scheme.
Employees
Eligible employees will receive 80% of their usual salary for hours not worked, up to a maximum of £2,500 per month.
The employee does not need to have been furloughed previously.
An employer can claim for employees who were employed and on their PAYE payroll on 30 October 2020. The employer must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee.
Employees that were employed and on the payroll on 23 September 2020 who were made redundant or stopped working afterwards can be re-employed and claimed for. The employer must have made an RTI submission to HMRC from 20 March 2020 to 23 September 2020, notifying a payment of earnings for those employees.
The Job Retention Bonus (JRB)
The JRB will not be paid in February as previously planned.
Further Guidance
