Coronavirus Job Retention Scheme – Furlough Extended

On 31st October 2020, the Government announced that following a second period of UK lockdown which is to commence on 5th November 2020, the CJRS scheme will be extended, with the JSS scheme temporarily put on hold.


The CJRS scheme will be extended for a month with the employee receiving 80% of their current salary for hours not worked, up to a maximum of £2,500 which will be funded by the Government. The extension will mirror August’s furlough scheme where employers will still need to pay employer

National Insurance Contributions and pension contributions.


Flexible furloughing will also be allowed in addition to full furlough.


Claims for the extended scheme will be made through an updated service which is to be provided shortly by HMRC.


To be eligible, employees must have been on a PAYE payroll and on an RTI submission to HMRC on or before 30th October 2020. There is no requirement for an employer to have used the previous CJRS scheme to be eligible to claim under the extension.


We will issue further updates on this scheme once additional information has been published by the Government.


If you have any questions about CJRS please feel free to contact Amy Cowling, Employment and Rewards Manager at Friend Partnership Limited on 0121 633 2000 or by email at amy.cowling@friendllp.com


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Friend Partnership is a forward-thinking firm of Chartered Accountants, Business Advisers, Corporate Finance and Tax Specialists, based In The UK

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