Extended CJRS – guidance published

HMRC has published updated guidance on the extended Coronavirus Job Retention Scheme (CJRS). The CJRS was originally due to close on 31 October but has been extended to 31 March 2021. For the period 1 November 2020 to 31 January 2021, the Government will pay 80% of wages for hours not worked up to £2,500 per month. The scheme will be reviewed in January 2021 to decide whether employers will be required to make a contribution thereafter.

There are several pages of guidance including ‘Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme’, and ‘Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme’.

Importantly, the ‘Check which employees you can put on furlough’ guidance states:

“The government is reviewing whether employers should be eligible to claim for employees serving contractual or statutory notice periods and will change the approach for claim periods starting on or after 1 December 2020, with further guidance published in late November.”

Further guidance is expected in late November but employers will need to be mindful of this. Guidance documents are also listed on the HMRC documents page.

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