The CJRS scheme has been extended until the end of March 2021.

For periods up to 31^st January 2021 HMRC will pay 80% of your employees wages up to a cap of £2,500 per month for the hours furloughed employees do not work.

Employers will not have to contribute for hours not worked but will continue to pay their furloughed employees’ NI and pension contributions.

Employees who have been on an employers payroll and RTI submission notifying payment between 20^th March 2020 – 30^th October 2020 are eligible for the extended scheme.

Employees who have been made redundant after 23^rd September 2020 can be re-employed and eligible for a CJRS claim.

The current scheme will be reviewed in January 2021 to decide whether it will continue at the current rates or if employers are able to contribute more as the economy has improved.

Employers will need to make any claims relating to periods up to 31^st October 2020 on or before 30^th November 2020.  They will not be able to submit or add any claims after this date. Furlough claims after October 2020 will need to be submitted within 14 days of the month end.  Ie. claims for furlough days in November 2020 must be submitted by 14^th December 2020