Coronavirus Job Retention Scheme (CJRS) – update After the Government's announcement on 31 October 2020, the CJRS furlough scheme has been extended for November 2020. CJRS The extended scheme will operate in the same way as previously with businesses paid upfront to cover wage costs The extension is until December The grant mirrors that of August with the government paying 80% up to £2,500 Employers will need to pay Employers NIC and Employers pension contributions Both full-time and flexible furloughing will be allowed The Job Support Scheme will be introduced following the end of the CJRS Who is eligible? Employers All employers with a UK bank account and UK PAYE scheme can claim Neither the employer nor employee needs to have previously used the CJRS Employees Employees must be on thee employers PAYE scheme by 23.59 30th October 2020 Meaning a RTI form must have been sent to HMRC for that employee on or before 30th October Employees can be on any type of contract Employers can claim the grant for the hours not worked by the employee under the same method as before Employers will need to report hours worked and usual hours an employee would expect to work in a claim period For worked hours – employer will pay them as normal What support is being provided and employer costs: For hours not worked – the government will pay 80% of wages up to £2,500. The grant must be paid in full to the employee Employers will pay employer NICS and pension contributions Employers can choose to top up employee wages above the grant at their own expense