Coronavirus Job Retention Scheme (CJRS) extension

02 November 2020

Coronavirus Job Retention Scheme extended to December and New Job Support Scheme delayed

The government’s Coronavirus Job Retention Scheme (CJRS) will remain open until December.

  • This extended CJRS will operate as it did in August, under flexi-furlough.
  • The level of the grant will mirror levels available under the CJRS in August, so the government will pay:
    • 80% of wages up to a cap of £2,500
  • Businesses will pay:
    • Employer National Insurance Contributions (NICs), and
    • Pension contributions
  • Flexible furloughing will be allowed in addition to full-time furloughing.
  • Neither the employer nor the employee needs to have previously used the CJRS.
  • There will be no gap in eligibility for support between CJRS schemes.

Further details, including when claims can first be made in respect wage costs during November and how to claim this extended support through an updated claims service will be provided shortly.

Qualification is as previously, but as a reminder:

  • Businesses must have:
    • A UK bank account and
    • A UK PAYE scheme
    • Agree any working arrangements with employees.
  • Eligible employees are:
    • Those on a employee’s PAYE payroll by 23:59 on 30th October 2020. This means on a Real Time Information (RTI) submission notifying payment for that employee to HMRC on or before 30th October 2020
    • Employees can be on any type of contract.

The Job Support Scheme, which was scheduled to come in on Sunday 1st November, has been postponed.

Find out more 

We will provide a further update when more details are known, but if you have queries in the meantime please contact:

Nigel Morris, Employment Tax Director, nigel.morris@mhllp.co.uk, Tel: 07718 340634

The above guidance is provided for your information and is our summary of the latest position as we see it. Please also note that Government advice is being updated on a daily basis.

If you are concerned about being impacted financially due to the Coronavirus, we are here to support you or if you require more specific advice on your situation and how the COVID-19 pandemic may affect your business. Reach out to discuss how we can help. https://www.macintyrehudson.co.uk/spotlight-on/covid-19-update

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