News item

Extension of the CJRS until the end of March 2021

9th November 2020

The government announced on 31st October the extension of the CJRS until 31st March 2021 and published a further policy paper last week, full guidance is expected tomorrow.  The government expects that publicly funded organisations will not use the scheme, as has already been the case for CJRS, but partially publicly funded organisations may be eligible where their private revenues have been disrupted.

Some key additional details are provided in the policy paper which were not included in the initial government news story:

  • In addition to eligible employees who were on an employer’s PAYE payroll by 23:59 30th October 2020, employees that were employed and on the payroll on 23 September 2020 who were made redundant or stopped working for their employer afterwards can also be re-employed and claimed for. The employer must have made a PAYE Real Time Information (RTI) submission to HMRC from 20 March 2020 to 23 September 2020, notifying a payment of earnings for those employees.
  • Employees on fixed term contract, on payroll on 23 September, where the contract expired after 23 September can be re-employed and claimed for, (provided that the other eligibility criteria are met).
  • Any flexible furlough or furlough agreement made retrospectively that has effect from 1 November 2020 will be valid for the purposes of a CJRS claim as long as it is made according to certain conditions (detailed in the policy paper). Retrospective agreements must be put in place up to and including the 13 November 2020 to be relied on for the purposes of a CJRS claim.
  • Employers will be able to claim from 8am on Wednesday 11 November 2020. (Claims can be made, in respect of an employee for a minimum 7-day claim window, in advance or in arrears for the period from 1 November 2020 to 11 November 2020)
  • Claims relating to November 2020 must be made by 14 December 2020.

We will be updating our coronavirus resources hub further tomorrow once detailed guidance has been published.