Extended Coronavirus Job Retention Scheme (CJRS) – guidance published 10 November 2020

On 10 November 2020 the Government published guidance on the CJRS, also known as the furlough scheme.

The guidance sets out details about how to claim and who is eligible. Please see here for more information.

The main points are:

  • The Scheme is open until 31 March 2021.
  • From 1 November 2020 an employer can claim 80% of an employee’s usual salary for hours not worked – up to a maximum of £2500.
  • If claiming for a period that starts after 1 November 2020, the employee must have already been employed on 30 October 2020.
  • Employees can be furloughed flexibly for any amount of time and any work pattern.
  • Employers can continue to claim for periods ending on or before 31 October 2020 (deadline is 30 November 2020).
  • From 1 November 2020 employers only need to pay for the cost of the employees National Insurance and pension contributions (although this is to be reviewed in January 2021).
  • Employers don’t need to have claimed for an employee prior to 30 October 2020 in order to claim for periods from 1 November 2020.
  • There is no maximum number of employees that an employer can claim for from 1 November 2020.
  • Employers must confirm in writing to the employee that they have been furloughed and keep a record for 5 years.

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