Changes to the Coronavirus Job Retention Scheme

The Coronavirus Job Retention Scheme has been extended until the end of April 2021. This is to support businesses and individuals who will be affected by Coronavirus throughout the winter.

For claim periods until January 2021, employees will receive 80% of their usual salary for hours not worked, up to a maximum of £2,500 per month.

The furlough scheme will be reviewed in January when further information will be released.

If you want to claim for furlough days in January 2021, you must submit these by 15th February 2021.

You can no longer submit claims for claim periods ending on or before October 31 2020.

Which employers can claim?

Even if you haven't previously claimed the CRJS, you can still make a claim regardless of whether your business is currently open or closed.

Any eligible business, charity, recruitment agency or public authority can make a claim.

To make a claim you must have:

  • created and started a PAYE payroll scheme on or before 30 October 2020
  • enrolled for PAYE online
  • a UK, Isle of Man or Channel Island bank account

Which employees are eligible?

To claim for an employee, they must have been on your Payroll on 30th October 2020. You must have made a PAYE Real Time Information (RTI) submission to HMRC between the 20th March 2020 and 30th October 2020, notifying a payment of earnings for that employee.

Flexible furlough is another option for employers which means that you can use this scheme on a full or part-time basis, varying the hours worked in agreement with your employee. This applies to all employees, regardless of their employment contract type.

You do not need to have previously claimed for an employee through the CJRS for them to be eligible. However, if you are claiming for an employee who was previously furloughed, you must use the same calculations as before for calculating their pay and hours worked.

Check which employees you can put on the furlough to use the Coronavirus Job Retention Scheme

What are the employer contributions?

For employers using the scheme until January, you will need to pay National Insurance and employer pension contributions for the hours that haven't been worked by your employee. This will be reviewed in January.

Employee sickness and absence

If you have employees who are shielding or those who have caring responsibilities, these employees will be eligible for furlough. This includes those who need to care for children and people who need to remain at home with another person who is shielding.

This scheme is not intended for short term sicknesses and absences. However, if you want to furlough employees for business reasons and they are currently off sick, you are eligible to do so.

If your furloughed employee becomes ill, they must at least be paid Statutory Sick Pay. It will be at your discretion to decide whether or not you should move these employees onto SSP or to keep them on furlough, at their furloughed rate.

When can I claim?

Employers will be able to claim 8 am on Wednesday 11 November 2020.

These claims can be made:

  • in respect of an employee for a minimum 7-day claim window
  • in advance
  • in arrears for the period from 1st November 2020 to 11 November 2020

Claims relating to November 2020 must be made by 14th January 2021.

Following this, claims relating to each subsequent month should be submitted by day 14 of the following month. The closing date for claims up to and including 31st October is 30th November 2020.

Monthly Claims Deadlines

  • 14 January 2021 – final date to submit claims for December 2020 by 11:59pm
  • 15 February 2021 – final date to submit claims for January 2021 by 11:59pm
  • 15 March 2021 – final date to submit claims for February 2021 by 11:59pm
  • 14 April 2021 – final date to submit claims for March 2021 by 11:59pm
  • 14 May 2021 – final date to submit claims for April 2021 by 11:59pm

How to claim the CJRS

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