Following from October’s announcement that the CJRS would be extended by a further month, the government has today declared a further extension through to 31st March 2021.
Full guidance for the extension will be published on 10th November, but as things stand claims to 31st January will be paid at 80% of an employee’s usual salary for hours not worked, up to a maximum of £2500 per month. The employer does not have to make any “top up” payments to their employees, but must pay any employer national insurance & pension contributions.
Employers do not have to have used CJRS previously. Any employee on PAYE RTI submission between 20th March 2020 and 30th October 2020 is eligible to join the scheme.
All employees who have previously been in the scheme will have their furlough payments calculated using existing pay details. New employees to the scheme will either use their wages payable prior to 30th October, or their average pay to date, whichever is the greater.
Employees who were employed on the payroll on 23rd September who were made redundant, or who ceased working for their employer, can be re-employed and claimed for.
To be eligible for the grant, employers must have confirmed in writing to their employee (or reached collective agreement with a trade union) in writing that they have been furloughed or flexi-furloughed.