Employment Legislation

The Extended Coronavirus Job Retention Scheme: What's The Latest?


The Extended Coronavirus Job Retention Scheme: What's The Latest?

Due Date

12 November 2020


On 31 October 2020 it was announced that the Coronavirus Job Retention Scheme (CJRS) would be extended. It was later confirmed
that the extension of CJRS would run up until and including 31 March 2021.

Treasury Direction No 5, published on 12 November 2020 (made available on 13 November 2020), provides the legal underpinning for the extension of CJRS beyond 31 October 2020. CJRS will be reviewed again in January 2021 and employers should consider that the terms of the extended scheme will be subject to change.

Key considerations:

  • Employers can claim for any employee who was employed in the business on 30 October 2020 even if that individual hadn’t already been furloughed. However, the employee must feature on an HMRC PAYE Real Time Information submission submitted by the employer between 20 March 2020 and 30 October 2020.
  • Employers can claim 80% of an employee’s usual wages (capped at £2,500 per month) for the time they are furloughed.
  • Employers cannot claim for any days spent by an employee who is serving contractual or statutory notice on or after 1 December
  • HMRC will, from December 2020, make public the names of those employers who make a claim with an indication of what had been claimed.

For further guidance on the Coronavirus Job Retention Scheme, download our previous Employment Law Guide and visit page 4.

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