Government grants for up to 80% of salary of employees who would otherwise be laid off and are furloughed up to £2,500 per employee, backdated to 1 March. In addition, the grant covered employer National Insurance Contributions (NIC) and minimum automatic enrolment employer pension contributions until 31 July 2020.
– CJRS closed to new entrants from 30 June, so to comply with the minimum three-week furlough rule new entrants must have been furloughed by 10 June. Employees on statutory maternity/paternity leave and military reservists who return to work after 10 June may still be furloughed, but only if they work for an employer who has previously furloughed employees.
– From July the number of employees an employer can claim for in a claim period, which cannot straddle month ends, cannot exceed the maximum number claimed for in an earlier claim period, so if some employees have alternated between working and being furloughed they should all be furloughed at some point in a June claim.
– From July, CJRS has allowed flexible part-time working. CJRS will pay employee costs (up to the threshold) for the time they are furloughed, while employers will pay employees for the time they are working.
– In July, CJRS continued to pay 80% of wages up to £2,500 per month plus employer NIC and minimum automatic enrolment employer pension contributions for the hours employees don’t work.
– In August, CJRS paid 80% of wages up to £2,500 for the hours employees don’t work. Employers were required to pay employer NIC and pension contributions.
– In September, CJRS paid 70% of wages up to £2,187.50 for the hours employees don’t work. Employers were required to pay a minimum of 10% of wages for the hours employees don’t work plus employer NIC and pension contributions.
– In October, CJRS paid 60% of wages up to £1,875 for the hours employees don’t work. Employers were required to pay a minimum of 20% of wages for the hours employees don’t work plus employer NIC and pension contributions.
– In November, CJRS paid 80% of wages up to £2,500 for the hours employees don’t work. Employers were required to pay employer NIC and pension contributions.
For periods ending on or before 31 October 2020, the last date that employers can submit or change claims was 30 November 2020.
Statutory redundancy payments to furloughed employees who are made redundant are to be based on normal wage rather than on a reduced furlough rate.
Update 5 November: CJRS has been extended to 31 March 2021. The scheme will continue to pay 80% of wages up to £2,500 for the hours employees don’t work. Employees did not need to have been previously furloughed to be eligible for the scheme from 1 November, and the scheme remains open in respect of flexi-furloughed employees. Employees are eligible if the RTI covering their payroll was submitted before 31 October.
Update 13 November: Claims for furlough days in November 2020 must be submitted by 14 December 2020.
Update 15 November: For claims from December onwards, HMRC will publish employer names and an indication of the value of the claim.
Office holders (including directors), salaried members of LLPs and agency workers are eligible for the scheme as long as they are properly furloughed and do not for example undertake any revenue generating function during their period of furlough. This also applies to salaried individuals who are directors of their own personal service company. The furloughing should be ratified by formal decision of the board/LLP.
Visit our Coronavirus Job Retention Scheme page for more information, including details of our CJRS claim form which can help you in preparing your claims.
Administrator: HMRC. Access the scheme here.
Payments to be made in six working days after claims submitted on a first-come first-served basis.
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