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This guide covers the Coronavirus Job Retention Scheme (CJRS) from 1 November 2020.

  • The CJRS seeks to support employers who are unable to maintain their workforce because their operations have been affected by Coronavirus.
  • Employers may furlough employees and claim a CJRS grant in respect of hours not worked by furloughed employees.
  • For claim periods running between 1 November 2020 and 31 January 2021, employers can claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month.
  • The government will review the policy in January to decide whether economic circumstances are improving enough to ask employers to contribute more.
  • Employers can top up employee wages for hours not worked above the maximum salary threshold at their own expense.
  • Employers will pay the employee’s wages for the hours they work as normal, as well as employer National Insurance and employer pension contributions.
    • For hours not worked, employers will cover employer National Insurance and pension contributions.
    • Employees will pay Income Tax and National Insurance deductions on all amounts paid to them, as normal.
  • Employers do not need to have used the CJRS previously.
  • Employers across the UK can claim, whether their businesses are open or closed, provided they have a UK PAYE scheme created before 30 October 2020, a UK bank account and are enrolled for PAYE online. .
  • Publicly funded organisations should not use the scheme. Partially publicly funded organisations may be eligible where their private revenues have been disrupted.
  • From 1 December 2020, HMRC will publish employer names for those who have made claims under the scheme for the month of December onwards. This will also include an indication as to the value of the claim.

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