CJRS extended to March 2021
Monday 23rd November 2020
The CJRS will now run to 31 March 2021: https://www.gov.uk/government/news/government-extends-furlough-to-march
The Government will contribute 80% (subject to the cap of £2,500 per month) of usual salary for claims between 1 November 2020 and 31 January 2021. This will be reviewed in January 2020 and may then be reduced, with employers required to contribute. Employees can be furloughed full-time or flexibly and there is no requirement for an employer to have previously used the CJRS or for an employee to have been furloughed before.
For claim periods starting on or after 1 December 2020, employers cannot claim for any days when a furloughed employee is serving a contractual or statutory notice period for the employer. This is a significant change from the previous CJRS rules.
The deadlines to submit a claim are as follows:
| Claim month | Submit claim by |
| November 2020 | 14 December 2020 |
| December 2020 | 14 January 2021 |
| January 2021 | 15 February 2021 |
| February 2021 | 15 March 2021 |
| March 2021 | 14 April 2021 |
The following guidance has been updated online:
Check if you claim: https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme
Check which employees you can furlough: https://www.gov.uk/guidance/check-which-employees-you-can-put-on-furlough-to-use-the-coronavirus-job-retention-scheme
Other types of employees: https://www.gov.uk/government/publications/individuals-you-can-claim-for-who-are-not-employees
Steps to take before calculating a claim: https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-using-the-coronavirus-job-retention-scheme
Calculate your claim: https://www.gov.uk/guidance/calculate-how-much-you-can-claim-using-the-coronavirus-job-retention-scheme
Claim for wages: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
Reporting to HMRC: https://www.gov.uk/guidance/reporting-payments-in-paye-real-time-information-from-the-coronavirus-job-retention-scheme
Example calculations 1: https://www.gov.uk/government/publications/find-examples-to-help-you-work-out-80-of-your-employees-wages/examples-of-how-to-work-out-80-of-your-employees-wages-national-insurance-contributions-and-pension-contributions
Example calculations 2: https://www.gov.uk/government/publications/find-examples-to-help-you-work-out-80-of-your-employees-wages/example-of-a-full-calculation-for-an-employee-who-is-flexibly-furloughed
Repay grants to HMRC: https://www.gov.uk/guidance/pay-coronavirus-job-retention-scheme-grants-back
Employee guide: https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme
HM Treasury’s instructions to HMRC about how CJRS is to work have also been published: CJRS extension
As well as technical information, the direction requires HMRC to publish details of employers who use the CJRS and the amount claimed, or a “reasonable indication” of the claim.
All information in this update is intended for general guidance only and is not intended to be comprehensive, or to provide legal advice.