Coronavirus Job Retention Scheme Extension

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On 5th November, the government announced a further extension to the Coronavirus Job Retention Scheme (CJRS). The scheme will no longer end as previously announced on 2nd December 2020 having been extended to 31st March 2021. You will be able to access the extended CJRS even if you have not previously made a claim.

The extended CJRS will operate as the previous scheme did, with businesses having the flexibility to bring furloughed employees back to work on a part-time basis or furlough them full-time. Initially the grant available will mirror that available under CJRS in August, with the government paying 80% of wages up to a limit of £2,500 per employee. Employers will only be asked to cover employer’s National Insurance and employer’s pension contributions. This will be reviewed in January at which point businesses may be asked to contribute more.

As with the previous scheme, businesses will be able to claim either shortly before, during or after running payroll. There will be a short timeframe to allow the government to update systems to reflect these changes, businesses will be paid in arrears for that period.

The Job Support Scheme (“JSS”), which was scheduled to start on Sunday 1st November, has been delayed until the CJRS ends.

The Jobs Retention Bonus, which would see businesses paid £1,000 per employee that was furloughed and subsequently returned to work, has been withdrawn. This was due to be paid to eligible businesses in February and will be redeployed at an appropriate time.

The Self-Employment Income Support Scheme (SEISS) has also been extended with the third grant covering November to January calculated at 80% of average trading profits, up to a maximum of £7,500. However, this scheme is still not accessible to limited company directors.

Who is eligible?


All employers with a UK bank account and UK PAYE schemes can claim for this support. Neither the employer nor the employee needs to have previously claimed under the CJRS.


To be eligible under the extended CJRS, employees must have been on an employer’s PAYE payroll at 23:59 30th October 2020. This means a Real Time Information (RTI) submission notifying payment for that employee to HMRC must have been made on or before 30th October 2020.

Guidance from government is expected shortly and we’ll then provide you with further details, including information on how to claim under the extended CJRS through an updated claims service.

For more information about the extended CJRS, please visit this page.