As mentioned in our previous email, the Government yesterday announced the full guidance on the extended Coronavirus Job Retention Scheme (CJRS).

The scheme will apply from 1st November 2020 to 31st March 2021 and there is no requirement to have previously furloughed the employee.

Although the extended CJRS is similar to the previous version, there are a few changes. It is a flexible furlough scheme and the eligible furloughed employees include:

  • staff employed at 30th October 2020 and have been included on a payroll submission to HMRC between 20th March 2020 and 30th October 2020;
  • directors and officers of the company;
  • employees on fixed-term contracts;
  • apprentices;
  • employees made redundant on or after 23rd September 2020 can be re-employed and furloughed.

Further details you should note include:

  • no minimum furlough periods;
  • the Government will pay a grant equal to 80% of normal wages for furloughed hours up to a limit of £2500 per month;
  • the employer is responsible for paying the National Insurance and Pension contributions on the furloughed hours;
  • first claims can be made from 11th November 2020.

However, for the first time, HMRC will be publishing a list of all companies and LLPs that have claimed under the new scheme from December onwards.

The final claim for the previous CJRS for periods up to 31st October must be claimed for by 30th November 2020.

As under previous versions of CJRS, employers will need to enter into formal written agreements with employees who are being furloughed and records kept of flexible hours. Where the agreements are to apply retrospectively from 1st November 2020, these must be in place by 13th November 2020.

Should you require more information about qualification for the extended CJRS, our HR team are able to support you and can offer a discounted support package for 6 months. Please contact our HR team at or your TC adviser on 0330 088 7111.